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OBJECTIONS AGAINST GERMAN VAT ASSESSMENT NOTES

A company can raise objections against all German VAT assessment notes. If the fiscal authority is not willing to allow the objection, it has to reject it by a written decision. After this extra judicial preliminary proceedings action can be taken before the Fiscal Court.

18 Fiscal Courts altogether generally adjudicate in a composition of three professional and two honorary judges. The honorary judges do not assist in court orders decided outside oral proceedings. Certain cases, ruled by the law, can be decided by judges sitting alone.

In about 5 % of the cases the judgments of the Fiscal Courts are appealed to the Federal Fiscal Court. Against its decisions, the constitutional complaint, which can only be based on breaches of constitutional law, can be raised before the Federal Constitutional Court.

WW+KN can assist companies by doing objections against German VAT assessment notes and by reviewing the legal position of both sides. The advantage by using WW+KN is, that WW+KN is focused on VAT affairs and can communicate with all authorities and courts in German language. According to German law, only official language is only German; English documents etc. must be translated always in German language.

 

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