Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (1 found)

  1. 10.10.2025

    No confirmation of receipt required when submitting an appea ...

    Where an appeal is submitted by email, failure to request confirmation that the message was received and read has no impact on the cause of fault. This was decided by the Supreme Tax Court regarding the consequences of missing the one-month filing deadline in the course of an application for reinstatement into the status quo ante pursuant to Section 110 Fiscal Code.

    Categories: Supreme Tax Court cases
    Keywords: Wiedereinsetzung in den vorigen Stand, f ...

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