Can I object to a trade tax assessment notice and how do I proceed?
October 13, 2022 | 40,00 EUR | answered by Jens Meier
Dear tax advisor,
I recently received my trade tax assessment notice and I am very surprised by the amount that has been set. Compared to the previous year, the tax burden has increased significantly, even though my income and profits have not changed significantly. I run a small business in the service sector and have not made any major investments or other changes that could justify such an increase.
I am very concerned about the financial burden that comes with this assessment, and I am wondering if it is possible to appeal against the notice. If so, how should I proceed? What documents or evidence are needed to justify my appeal and support my position? Are there deadlines I need to consider when filing an appeal, and what consequences could there be if my appeal is rejected?
I am very grateful for your support and expertise in this matter and hope that you can help me clarify these questions. A prompt response would be of great importance to me, as I would like to act promptly to resolve my financial situation.
Thank you in advance for your help.
Yours sincerely,
Lucas Walter
Dear Mr. Walter,
Thank you for your inquiry regarding your trade tax assessment notice. It is understandable that you are concerned about the unexpected increase in tax burden and are looking for ways to challenge it. I can assure you that it is indeed possible to file an objection against the notice if you believe that the determination of trade tax is incorrect.
First and foremost, it is important for you to carefully review the trade tax assessment notice and consider the basis on which the tax was determined. There may be errors in the calculation or certain factors that were not taken into account, which could have led to the increased tax burden. In your case, since your income and profits have not significantly changed, it is particularly important to understand the exact reasons for the increase.
To file an objection against the trade tax assessment notice, you must submit a written objection to the competent tax office within a certain period. This period is usually one month from the date of delivery of the notice. It is important that you address all relevant points in your objection and, if necessary, also attach evidence and documents that support your position. These could include your annual financial statements, profit and loss statements, and other relevant documents.
After you have submitted your objection to the tax office, it will be reviewed and a decision will be made on the legality of the notice. If your objection is rejected, you have the option to file a lawsuit with the tax court. In such a case, I recommend seeking the assistance of a lawyer who can support you in the proceedings.
I hope that my information is helpful to you and supports you in your matter. If you have any further questions or need additional help, I am happy to assist.
Best regards,
Jens Meier
