Tax proceedings before administrative courts

Tax advisers represent their Clients in tax-related disputes before administrative courts at the same level as attorneys-at-law and legal counsels. The offer of Empirium includes:

  • initiating court proceedings: preparing an appeal against a decision or ruling of a tax authority to the provincial administrative court;
  • preparing a last resort appeal to the Supreme Administrative Court against an unfavourable ruling of a court of first instance;
  • representing the Client in the course of court proceedings, participating in hearings, submitting relevant documents based on the most recent case law of administrative courts;
  • submitting motions to move forward the date of judicial review.

We know from experience that the most complex and complicated tax-related cases are resolved before an administrative court. Courts often challenge the actions of tax authorities and quash the decisions made by office registrars. The taxpayer stands a much better chance at having the case resolved positively in court when supported by a seasoned tax counsellor who is well versed in judicial procedures, able to build a strong line of argument, and capable of pointing out errors and cases of misconduct by the tax authority.