Tax & Legal

New regulations for cross-border video hearings in civil proceedings apply from 1 October 2024. These regulations are an important move towards further digitalization, the Federal Office of Justice says in its most recent press release.

The ECJ has held that a taxpayer does not have rights under community law to query or contest the accuracy of information to be supplied by another taxing authority in response to a request under the Mutual Assistance Directive whilst the request is still being dealt with. Rather, he may raise his objections to his own authority afterwards under the local rules for challenging assessments.

The act transposing the EU mutual assistance directive on tax collection introduces a number of rotine statutory changes and thus serves as an annual tax act.