How TaxPro had an entire court case reopened for hearing violations
Initial situation: Tax estimate based on cash flow calculation – without access to files
A drywall contractor was assessed by the tax office because he collected some income in cash and did not keep a cash register. The auditors compiled a cash flow statement and determined alleged income shortfalls.
The estimates led to significant tax demands (income tax, sales tax, trade tax).
No one appeared for the plaintiff at the oral hearing before the Tax Court because his representative had previously been denied access to the files. The court dismissed the case in the first instance.
YouTube Video: 3 things the tax office isn't allowed to do (but still does!)
Strategy: TaxPro successfully files an appeal with the Federal Fiscal Court
TaxPro alleged a serious procedural error:
The tax court should have allowed access to the files.
The rejection violated the fundamental right to a fair hearing (Article 103 of the Basic Law).
The claim that this was a delay in the trial was unfounded.
Result: BFH completely annuls the judgment
The Federal Fiscal Court overturned the Fiscal Court’s ruling in its entirety
The case was referred back for further hearing
The plaintiff is thus given a new opportunity to be heard and to have the estimate examined
What you should take away from this:
Access to files is your right – even in seemingly clear cases
A refusal to inspect files can overturn entire judgments
TaxPro knows the procedural details to successfully challenge such decisions
Did the court ignore your arguments? Were you denied access to the files?
Have your procedures reviewed – we will get back what you are entitled to.