Errors in the tax assessment can usually be quickly eliminated with an objection. However, for the tax office to give in, the objection must be well justified. Sometimes it helps to rely on the arguments of others: If your own matter corresponds to a question that is also being dealt with by the Federal Fiscal Court, the Federal Constitutional Court or the European Court of Justice, taxpayers can join the procedure free of charge. If the plaintiffs win, everyone involved benefits as well.
In this article we show which disputes are currently being heard by the highest courts. With our sample letters, we help you to easily participate in a sample process.
Why the article “Model processes 2022” is worthwhile for you
- In short. We have summarized important procedures at the Federal Fiscal Court for you and explain briefly and without official German what is involved.
- Sorted. We have sorted all interesting model processes into groups. This makes it easy for employees, investors, parents and property owners to find ongoing procedures that affect them.
- Required. Our sample letters will help you formulate your objection. We will show you how to apply for the suspension of your proceedings and what information you must not forget.
- Magazine article as PDF. After activation, you will receive the magazine article from Finanztest 09/2022 for download.
Five groups: Which method am I interested in?
On the website of the Federal Fiscal Court, for example, you can use keywords to research which model processes taxpayers could refer to in their objection. It is easier with our overview: We have sorted all interesting sample processes into groups. This allows employees, investors, parents and property owners to keep track of procedures that are likely to affect them. If you are arguing with the office about health expenses or craftsman costs, you may find the right hook for the objection under “For everyone”.
Judgments of the Federal Fiscal Court take effect
Both taxpayers and the tax office can have the judgment of a tax court reviewed by a supreme court. If you challenge the decision of the first instance, the case ends up as an appeal at the Federal Fiscal Court (BFH) in Munich.
A BFH ruling is actually only binding for the case being negotiated. However, in similar cases, the financial administration usually bases itself on the assessments of the judges. If a taxpayer gets justice from the Federal Fiscal Court, this can have a positive effect on everyone in the future. And with a trick, taxpayers can even benefit retrospectively from a judgment that is positive for them.
Benefit from current tax procedures
This is how you participate in a model process
A BFH ruling benefits retrospectively all taxpayers who have kept their decision open with an objection and at the same time latched onto the procedure.
Participating in a test case is easy and free of charge: taxpayers can appeal within one month of receiving their decision. In it, they must refer to the file number of a procedure that affects them in the same way. The tax office then lets the case lie until the judge’s decision has been made on the main issue.
The chances of winning are good
The supreme finance court ruled in favor of taxpayers in 49 percent of the appeals made to the Federal Finance Court in 2021.
