Appeal proceedings/Fiscal Court proceedings No matter how meticulously a tax return or an annual financial statement has been prepared, there can be no excluding the possibility of the tax authorities deviating from the tax return when assessing the tax payable, or that they adopt a different legal standpoint. To obtain justice despite such differences, it is necessary to institute extra-judicial appeal proceedings and in some cases to seek recourse before the Fiscal Court. If the tax return in dispute was prepared by our firm, examining the tax assessments and decisions of the tax office is included, of course, in the range of services we provide. After such review, we decide whether the assessment of tax was correct, or if an appeal would have prospects of success. The number of objections to tax office decisions is constantly on the increase, because input errors, superficial clarification of the facts of a case, or tax assessments by the tax authorities on the basis of outdated legal practice are leading in more and more cases to unlawfully excessive tax assessments. In appeal proceedings, we provide the substantiation of your case, negotiate with the tax authorities, represent you in settlement proceedings or later, if none of this has helped, in proceedings before the Fiscal Court. Even when it seems that nothing more can be achieved under the tax laws, there are often formal pathways that we can try to take on your behalf in order to bring the matter to a successful conclusion, after all. And if the tax return was not prepared by our firm, we will gladly assist you in any legal disputes you may have with the tax authorities. Here, too, our aim is to ensure that you obtain the just treatment to which you are entitled. Eckhard Strohkirch, Lawyer Dr. Josef Sommer, Tax Consultant Ronald Haupt, Tax Consultant