How TaxPro stops enforcement in the case of questionable tax assessments
Initial situation: additional assessment, statute of limitations – and impending enforcement
A TaxPro client, the operator of a kebab shop, was confronted by the tax office with massive tax back demands for five years following a so-called “combined audit” (company audit + tax investigation).
The estimate was based on the Federal Ministry of Finance's standard rates. At the same time, the city had already initiated enforcement measures.
What is particularly problematic is that the tax office had apparently failed to observe the statutory deadlines for tax assessment.
YouTube Video: Tax office estimates on the verge of collapse? The scandal behind the test case!
Strategy: TaxPro uses precise argumentation to suspend enforcement
TaxPro filed a court order suspending enforcement. Key arguments:
Statute of limitations: Tax assessments for years that had expired could no longer be changed.
No proper hearing prior to tax assessments.
The estimate is inconclusive and economically unjustifiable.
The court followed this argument.
Result: Court stops enforcement – protection against financial escalation
The court found serious doubts about the legality of the decisions.
Enforcement of tax claims has been suspended.
This prevented an impending foreclosure in good time.
What you should take away from this:
Even with estimates: The tax office must adhere to deadlines and procedures.
If the tax authority enforces prematurely, TaxPro can obtain legal protection.
Cash-intensive businesses are particularly affected – and need specialized defense.
Threatening tax arrears and enforcement?
TaxPro reviews your assessments and works to protect your business – with legal expertise and more than 30 years of experience in dealing with the tax office and assessing cash-based businesses.