How TaxPro stops enforcement on appraisals in cash operations
Initial situation: valuation, additional claim – and immediate enforcement
A married couple with a cash-intensive business was assessed by the tax office based on the standard rate collection. The result: high back taxes for income tax, interest, and the solidarity surcharge – spread over three years. Although constitutional concerns were raised about the standard rate method, the tax court rejected the application for a stay of execution.
The resolution even explicitly stated:
“This decision is final.”
But that was exactly not true – if you know anything about tax law.
YouTube Video: How does the tax office enforce taxes? 10 things EVERYONE should know!
Strategy: TaxPro uses a rare but effective legal option
TaxPro filed a motion to dismiss —a legal tool available only when a court has violated the right to be heard. That's exactly what happened here:
The court had ignored key constitutional arguments without considering them – particularly regarding the application of the standard rate collection in cash-based businesses.
Result: Enforcement is stopped – the proceedings continue
The Cologne Finance Court granted the objection to the hearing.
The original decision was overturned.
The procedure for suspending enforcement is being re-examined.
The clients’ arguments must now be taken into account.
This procedure is another example of a sample process from TaxPro:
At first glance, everything seems lost.
The court declares its own decision to be “final and binding.”
But with sound legal knowledge and experience, TaxPro makes targeted use of the available scope – and achieves a turnaround.
What you should take away from this:
Even if a court decides, not every decision is truly final.
Cash-based businesses that are valued often have good reasons for legal opposition – if you know the right tools.
TaxPro knows which procedural instruments work – and how they can be used successfully.
Are you facing enforcement following a tax assessment?
We will examine your options for suspension – and enforce your rights, even if others give up.