How TaxPro reopens proceedings before the Federal Fiscal Court in the event of delivery errors by the tax office
Initial situation: Court assumes proper service – wrongly
A taxpayer residing in Great Britain wanted to take action against tax assessments .
The tax office claimed that the objection decision had been served correctly. It cited the Deutsche Post delivery certificate as proof.
The Munich Finance Court followed this assumption – without any conclusive evidence.
The client thus lost his legal recourse in the first instance.
The decision was based on assumptions, not evidence.
YouTube video: What to do if your mail from the tax office arrives late? New ruling!
Strategy: TaxPro reveals violation of procedural law
TaxPro successfully filed an appeal with the Federal Fiscal Court , arguing that the tax court had erroneously applied a deemed delivery rule. The mail carrier should not have placed the letter from the tax office in any mailbox and documented this on the certificate of delivery, but should have hand-delivered it to the office in person.
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.
The Federal Fiscal Court decided clearly:
The right to be heard was violated. The findings of fact are insufficient to prove effective service.
Result:
The path to legal redress is reopened
The tax court’s ruling was overturned
The matter had to be negotiated again
The taxpayer regained access to his rights
What you should take away from this:
Even if a deadline is missed: Incorrect or unproven delivery is open to challenge.
TaxPro checks delivery details, deadlines and procedures with legal precision.
Anyone who lives abroad or has a consulting firm in another location needs special care – and the right representation.
Are you worried that you have missed an important deadline?
TaxPro will thoroughly examine your case – before a procedural error permanently costs you rights.