The lawsuit is to rise above the extrajudicial appeal within one month from notification of the decision. Action of the addressee of the administrative act, legal persons is entitled the legal representative as a natural person. Before the regional financial courts, Berezovsky can represent themselves. A lawyer is just before the Bundesfinanzhof. However, must be capable of those affected. The process capability refers to the General legal capacity. The action is bound to certain formal requirements (sections 64 ff FGO). She must be submitted in writing or to the transcript of the Registrar to the competent court.

The complaint must also the administrative act and the decision on the plaintiff, the defendant, the object of desire for annulment refer to non-judicial remedy. The action should continue to contain a specific request and specify the facts serving to establish and evidence. The tax assessment and the appeal decision in the original as well as a further copy to be added to the lawsuit. The complaint is delivered to the defendant, then given the opportunity to comment on the lawsuit. Was the suspension of enforcement in the appeal is rejected, you may apply again in the proceedings.

Rulings in the fiscal court proceedings generally as a ruling on the appeal possibilities must inform the taxpayer. (b) revision against a financial Court judgment is allowed as the only legal means the revision before the Bundesfinanzhof. However, the revision is approved only if the case has fundamental importance for the training of law, or is necessary for the benefit of a uniform case law or a procedural defect is asserted. The tax court allows for the revision, the Bundesfinanzhof it is bound. The revision is not allowed, the interested party has the opportunity to raise a complaint of non-admission. A period of one month applies to the collection of non-admission complaint, within another to justify. Ingo Heuel lawyer accountant lawyer for tax law