Review, adjustment and correction of tax assessment notices

If one is to believe the annual press releases and statements made by tax advisers, then, for example, One third of all tax assessment notices are incorrect. This is broadly in line with our own experience; there are no definitive or reliable figures on this. However, there is certainly a large number of notices sent to recipients who are not well versed in tax matters. Consequently, many incorrect decisions without correction worldwide, as errors are often overlooked in such cases.

Review, rectification and correction of tax assessment notices: Every tax assessment notice and other administrative decision is carefully reviewed by our experienced solicitors and tax advisers – both in terms of formal (procedural) and substantive (factual and legal) correctness. This ensures that your interests are safeguarded and represented to the highest possible standard.

Why so many?

The high number of incorrect tax assessment notices is due, on the one hand, to the complexity of tax law, but also, on the other hand, to the differing interests of taxpayers and the tax authorities. The tax authorities naturally tend to act in the interests of the treasury at times, which repeatedly leads to legal provisions being interpreted and applied beyond their literal meaning in favour of the tax authority.

What happens to incorrect notices?

If the notice is incorrect, a rectification or correction may be considered, depending on the individual case. This may be carried out by the authority that issued the decision, provided the conditions are met – or following a mere suggestion, an application or an objection (or, where applicable, an appeal) by the taxpayer or their tax representative.

Furthermore, we repeatedly come across serious procedural errors on the part of the authority that issued the decision. This can have various legal consequences, such as a delay in notification or even the nullity of the decision in question.