Opposition proceedings
The objection procedure is the out-of-court appeal procedure in German tax law . It is regulated in §§ 347 ff. Of the Tax Code (AO). Keeps the taxpayer the judgment rendered against him tax bill a tax authority for faulty, it may make written objection insert. The objection authority is the financial authority that issued the administrative act ( Section 367 (1) AO). The objection period is one month after notification of the administrative act. On the basis of the objection, the tax authority reviews the challenged administrative act as a whole ( Section 367 (2) sentence 1 AO). The general provisions of the tax code apply accordingly ( Section 365 (1) AO). That is why the objection procedure is also referred to as the "extended assessment procedure". The objection procedure is free of charge even if the objection is unsuccessful.
Evasion is possible in objection proceedings ( Section 367 (2) sentence 2 AO). The tax authority must, however, inform the appellant beforehand about this possibility and hear about the matter. He can then withdraw his objection if necessary.
An objection has no suspensive effect ( Section 361 (1) AO). The authority can therefore enforce despite the objection. However, it can grant the suspension of enforcement if there are serious doubts about the legality of the administrative act or the enforcement would result in undue hardship ( Section 361 AO).
The objection procedure ends with an amendment or remedial decision , which fully or partially allows the objection, or an objection decision. Both may be subject to judicial review after a lawsuit has been brought. The objection procedure is a preliminary procedure for the judicial remedy procedure of the lawsuit according to § 44 Finanzgerichtsordnung (FGO), exceptions to this are the jump action ( § 45 FGO) and the action for failure to act ( § 46 FGO) In principle, the tax court cannot be charged.
In the financial administration, the filter effect of the out-of-court redress procedure is particularly high. In 2016, the tax offices in Germany dealt with around 3.4 million objections. In just under 2.2 million cases (around 64%), the opposition leaders were successful according to the 2016 opposition statistics from the Federal Ministry of Finance . According to statistics from the Federal Ministry of Finance, less than 2% of the objections led to a lawsuit in 2012.
Individual evidence
- ↑ Statistics on the processing of appeals in the tax offices. (PDF; 2 MB) In: Monthly report of the BMF September 2017. Federal Ministry of Finance, p. 43 , accessed on September 21, 2017 .
- ↑ Statistics on the processing of appeals in the tax offices website of the Federal Ministry of Finance, monthly report, October 22, 2012