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How TaxPro corrects incorrect delivery and missed deadlines before the Federal Fiscal Court

Initial situation: objection rejected – allegedly correctly served

A TaxPro client residing in the UK wanted to take action against a tax assessment from Germany.

However, the Munich Finance Court rejected his action as inadmissible – citing the proper delivery of the notice to the office of his authorized representative in Frankfurt am Main.

The problem: The certificate of service claimed delivery by mail – even though the office was demonstrably occupied at the time in question. Actual delivery should have been possible.

YouTube video: What to do if your mail from the tax office arrives late? New ruling!
Strategy: TaxPro proves the error – and reopens the procedure

TaxPro filed a motion for reinstatement – with sound arguments as to why the service was not proper:

  • The office was staffed throughout.

  • The structural conditions allowed for a personal handover.

  • The claimed form of delivery did not correspond to the actual situation.

The Federal Fiscal Court followed this argument. It found a violation of the right to be heard and overturned the Fiscal Court's decision.

TaxPro is the first and so far only law firm in Germany to successfully challenge the delivery of mail from the tax office by means of a certificate of postal service before the Federal Fiscal Court – and to enforce that such deliveries are not automatically considered effective.

Result: Proceedings are reopened – client is given the opportunity to be heard

  • The tax court must hear the case again.

  • The client has his legal recourse back – despite allegedly “unalterable” service.

  • The case is another example of how TaxPro achieves decisive results with detailed knowledge of tax procedural law.

What you should take away from this:

  • Even if deadlines appear to have been missed, not every delivery is correct – and not every decision is final.

  • Tax assessments, objection deadlines, or deliveries abroad often involve formal risks – TaxPro knows these pitfalls well.

  • With the right strategy, even an appeal that is not allowed can still be successful.

Missed deadline? Is delivery in doubt?

Let our tax law experts review the process – before final facts are established.
Contact us now – we’ll find out what’s still possible for you.

Learn more about your rights regarding tax enforcement:
YouTube Video: War at the tax office? The fairytale of Christmas peace!
YouTube Video: THIS is how the tax office checks your tax return NOW!
YouTube Video: Tax office audits out of control? New process: How often is too much?
YouTube Video: 3 things the tax office isn't allowed to do (but still does!)

contact

TaxPro Law Firm mbH

Kruppstrasse 110

60388 Frankfurt am Main

T: +49 (0)69 949 4444 20
Phone: +49 (0)69 949 4444 29
E: team[at]taxpro-gmbh.de

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Register court: District Court of Frankfurt am Main

HRB 124610

Managing Director Patricia Lederer

Attorney and specialist in tax law, commercial and corporate law

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