Law firm for
Tax law and tax criminal law
Specialized.
Professional.
Effective.
Legal proceedings before the tax court
If the tax office doesn't back down, I'll fight for you in court. I know the procedures, the system, and your rights. I'll be by your side at every stage of the legal proceedings – determined, structured, and with the necessary legal precision. – Attorney Ibrahim Cakir, Tax Law and Tax Criminal Law & Certified Tax Criminal Law Consultant (DAA)
Your representation before the tax court
As a lawyer specializing in tax law, I represent your interests throughout the entire legal process:
Examination of the chances of success before filing a lawsuit
Timely filing of the lawsuit with a complete statement of claim
Representation in the oral proceedings before the tax court
Negotiation of actual agreements with the tax office
Appeals to the Federal Fiscal Court on fundamental legal issues
Suspension of enforcement to safeguard your liquidity
I represent clients nationwide before all tax courts and the Federal Fiscal Court.
Requirements for filing a lawsuit
Where an objection against an erroneous tax assessment is unsuccessful, or where the tax office fails to act, bringing an action before the tax courts is the next step in enforcing your rights. As a tax law attorney, I guide you through the complex litigation process — with sound expertise, strategic focus and clear objectives.
When Does It Make Sense to Bring an Action Before the Tax Court?
Tax offices frequently reject objections even where there are legitimate doubts as to the lawfulness of the assessment. Unreasonable delays in processing also entitle a taxpayer to bring an inaction claim — as early as six months after filing without a decision having been reached.
Litigation before the tax court is particularly warranted where:
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the tax assessment is unlawful but the objection has been unsuccessful
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the tax office fails to respond within a reasonable period following the objection
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fundamental questions of tax law or constitutional law require judicial clarification
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financially significant tax amounts are at stake
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the proceedings are needed to gain time — for example to prevent enforcement action
How Do Tax Court Proceedings Work?
Following submission of the claim, the tax court reviews the entire matter independently — without reference to the tax office's position. The case is decided either by a panel of three professional judges and two lay judges, or, in straightforward cases, by a single judge.
Court proceedings offer you the advantage of an objective, neutral and legally rigorous decision. Substantive tax law and procedural law interact closely in this context: success requires both — compelling substantive arguments and procedural precision.
Your Advantage With Legal Representation
As a specialist tax law attorney, I provide comprehensive and precise representation throughout the litigation — from drafting the claim and written submissions to the oral hearing. I assess your prospects of success realistically, develop a sound litigation strategy and represent your interests before the tax court with determination.
FAQ: Frequently asked questions about the legal proceedings
Question: When can I appeal a tax assessment?
Answer: A lawsuit is only admissible after an unsuccessful objection procedure. The deadline for filing a lawsuit is one month from notification of the objection decision.
Question: What is an action for failure to act?
Answer: If the tax office has not decided on your objection for six months without a valid reason, you can file a lawsuit directly without waiting for a decision on your objection.
Question: What are the chances of success?
Answer: Over 20% of lawsuits are wholly or partially successful. At the Federal Fiscal Court, the success rate is even higher, at 49%. Many cases end when the tax office concedes.
Question: What does the prohibition of worsening the situation mean?
Answer: In legal proceedings, the court cannot increase the tax – unlike in objection proceedings. By filing a lawsuit, you do not risk having to pay more in the end.
Question: Do I need a lawyer before the tax court?
Answer: Legal representation is not mandatory before the tax court. However, it is advisable in complex tax matters. Representation is mandatory before the Federal Fiscal Court.
Question: How long does a legal proceeding take?
Answer: On average, 14 to 20 months, longer in complex cases.
Question: What constitutes genuine understanding?
Answer: A binding agreement with the tax office on disputed factual issues. It can shorten lengthy proceedings, but is difficult to dissolve.
Question: Do you offer Turkish-speaking representation in legal proceedings?
Answer: Yes, I would be happy to represent you in Turkish before the tax court. Vergi mahkemesi davası ve itiraz konularında Türkçe danışmanlık sunuyoruz.