Procedural tax law advice and criminal court defense

Expert opinions on procedural tax law

Procedural tax law sets the formal framework for tax authorities. We gained a deep knowledge and experience of this framework through providing highly specialized advice for clients for many years.

Deloitte Legal prepares expert opinions covering all aspects of procedural tax law for the purpose of preparing business judgements and/or risk assessments or acting as advisor to the advisor, especially with respect to:

• Place of management, permanent establishment, residence,
• economic property, abuse of law,
• investigation powers of tax authorities, client’s obligations to co-operate, 
• binding advance rulings,
• amendment of tax assessment notices,
• statutory limitation,
• tax liability,
• respite, release, enforcement.

Audit-specific legal protection

Deloitte Legal provides event-driven legal advice in connection with preliminary legal relief and protection (also see representation in non-judicial and judicial tax litigation) associated with the defense against tax field audit procedures, e.g. defense against unlawful requests for information or submission, assessment of delay payments or defense against unlawful exchange of information.

Non-judicial tax litigation

Deloitte Legal represents clients’ in all cases at the administrative appeals level. In this regard our main services are:

• Representation in administrative appeals proceeding including interim legal protection,
• control of appeal periods,
• preparation of appeals, motions,
• negotiations with the tax authorities,
• evaluation on the prospects of success of a tax dispute,
• preparation of test cases for fiscal court litigation,
• Disciplinary and professional supervision complaints,
• Challenge for bias,
• Involvement of superiors up to the head of the authority / involvement of Regional Finance Office (“OFD”) / Ministry of Finance,
• Review of the conduct of the tax authorities in terms of procedural law,
• Review of the conduct of the tax authorities in terms of criminal law,
• Public liability claims.

Judicial tax litigation

Deloitte Legal also represents clients and argues its clients’ cases at court. In this regard our main services are:

• Representation in fiscal court litigation including interim legal protection,
• evaluation of the value in dispute/cost risk, subject matter, correct plaintiff,
• preparation of claims, accessing records, preparation of the statement of claim, motions, further written statements within the preparatory proceeding at fiscal court,
• representation at hearings, oral proceedings,
• request for a preliminary ruling (European Court of Justice),
• representation in appellate proceedings and complaints procedures (German Federal Fiscal Court),
• constitutional complaints (German Federal Constitutional Court).

Procedural tax law advice in connection with tax criminal law

Procedural tax law is linked to tax criminal law. Deloitte Legal has extensive expertise and experience in both areas which enables us to effectively advise, represent and defend clients and their executive officers and employees, especially regarding defense against enforcement measures in connection with tax criminal law.

Fiscal Court litigation, especially:

• Initial or amended tax assessments based on extended limitation, breach of binding tax assessments,
• tax liability notices,
• interest notices based on alleged tax fraud.

Criminal court litigation (defense).