KPMG Germany Webpage
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It is a common error to regard procedural law as a dull subject. An even greater error, however, is to view it as an unimportant one. This article explains tax litigation in Germany in the context of German procedural law and explores alternative methods of dispute resolution outside of the litigation framework.
1. Basic statutory procedural framework
The German Tax Procedure Act permits direct enforcement of tax assessment notices by the tax authorities against the taxpayer. Before initiation of collection procedures, administrative or judicial, the following prerequisites must be met:
