Tax appeals and complaints

Taxpayers can appeal for their tax decision to be amended even after the closure of the regulatory tax period. The first appeal is usually lodged at the tax rectification committee, where the appeal can be submitted within five years from the beginning of the year subsequent to the closure of the tax period in question. The tax office may also resolve the appeal without a committee hearing insofar as such an appeal is approved.

The second instance of appeal is normally the Administrative Court. The complaint can be submitted to the Administrative Court within five years of the beginning of the year following the closure of the tax period. Complaints concerning the tax rectification committee’s decisions can, however, always be lodged within 60 days after the date of receiving information about its decision.

Appeals concerning the Administrative Court rulings can be submitted to the Supreme Administrative Court, should the Court grant permission for such an appeal. The permission to leave an appeal is normally granted for matters of principal importance, owing to an apparent error in procedure, or for financially or otherwise weighty reason.

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