Access to files in tax proceedings against the tax office
- Patricia Lederer
- 3 days ago
- 3 min read
The Münster tax court granted a stay of execution because the tax office failed to submit crucial audit documents.
Frankfurt am Main
December 13, 2025
Access to files in tax proceedings: Tax court halts enforcement
Access to case files in tax proceedings against the tax office is of central importance for the judicial review of tax assessments. Particularly in cases involving estimates, tax investigations, and hidden profit distributions, the legality of a tax assessment is often only determined by reviewing the case file. A recent ruling by the Münster Tax Court clearly demonstrates that if the tax office fails to submit the relevant documents to the court, this can lead to a complete suspension of enforcement .
Suspension of enforcement due to insufficient file submission
The Münster Tax Court ruled on September 29, 2025, that the enforcement of amended income tax assessments must be suspended if the tax office fails to submit sufficient audit documents in court proceedings , even though these documents form the basis for taxation.
The specific case involved income tax assessments based on estimated tax assessments resulting from a tax investigation and a company audit . However, the crucial audit reports and evaluation data were not submitted to the court.
Facts: Estimated assessments without a verifiable file basis
The applicant was a shareholder in two limited liability companies (GmbHs) that operated amusement arcades. One company was subject to a tax investigation, the other to a business audit. Parallel to this, criminal tax proceedings were underway.
Following the completion of the audits, the tax office made additional assessments and treated these as disguised profit distributions to the shareholder. Based on this, it issued amended income tax assessments for several years.
The taxpayer filed an objection against these notices and requested a stay of execution . However, the tax office only granted this in part, so the taxpayer appealed to the tax court.
Decision of the tax court: Court cannot review notices
The Münster Tax Court granted the application and suspended enforcement entirely. The court reasoned that there were serious doubts about the legality of the assessments .
Crucially, the court had virtually no documentation available to it on which to review the estimated assessments and their amounts. Neither the audit reports nor the calculations on which the tax office relied were submitted.
The court clarified that even in proceedings for a stay of execution, at least the central examination documents must be submitted. These represent the absolute minimum requirement.
Access to files in tax proceedings against the tax office
The court's procedural classification is particularly clear: without the submission of the relevant documents, judicial review is impossible. This also impairs the taxpayer's right to effective legal protection .
The tax office bears the burden of proof for the facts that establish tax liability. If it fails to meet this obligation, the consequences are to its detriment. The mere fact that the taxpayer was provided with data during a file inspection is insufficient. The decisive factor is solely which documents are available to the court .
Significance for proceedings against the tax office
The decision has considerable practical significance:
Access to files is not a formal side issue, but rather crucial to the proceedings.
Missing or incomplete files can lead to a complete suspension of enforcement.
Especially in the case of estimates and hidden profit distributions, the traceability of the calculation is absolutely essential.
For taxpayers and their advisors, this means that in objection and appeal proceedings it must be carefully examined whether and to what extent the tax office has actually submitted files to the court .
Conclusion: Access to files is mandatory, not a concession.
The ruling by the Münster Tax Court makes it clear: Without a verifiable file basis, the tax office cannot secure its assessments in court proceedings. Access to files is therefore a key instrument for enforcing effective legal protection in tax proceedings against the tax office.