Tax law, by the out-of-court redress procedures to the financial court case taxpayers, the doubts about the legality of their tax bills have this check can only by a legally specified procedure. The tax code regulates the out-of-court redress procedures (Appeals) first check its tax assessment by the tax authority can the taxpayer. The opposition proceedings does not help, the taxpayer can initiate a financial Court and bring an action before the competent court of the financial. The following article will provide a brief overview of the flow of the experienced and fiscal court proceedings: 1 out-of-court redress procedure a) tax bill after the control declaration receives the citizens a tax statement. The tax bill is a so-called administrative act.

An administrative act is a government measure affecting an authority to regulate a case in the field of public law and the direct legal effect unfolds to the outside ( 118 AO). (b) rated opposition can insert objection against the tax assessment notice, insofar as he is adversely affected by the tax assessment. Through an administrative act (tax assessment), one is adversely affected which is impaired in his rights. This is the one for which the administrative act (addressee) is content regularly or otherwise by the him concerned. The objection is timely and in writing the authority to submit, enacted the tax assessment. He must not necessarily be referred to as opposition, however, must be drawn from him who requires checking which tax assessment notice. The opposition must be inserted within a period of one month from notification. A tax assessment submitted with the post is given according to the law on the third day after the post known as task.

The date of the postmark is decisive. The opposition period starts on the day after the announcement. Example: August 15, 2008 postmark fiction to the day 18.08.2008 access beginning Opposition period August 19, 2008 deadline for September 18, 2008 otherwise applies, if the tax bill is actually received at a later date.