Law firm for
Tax law and tax criminal law
Specialized.
Professional.
Effective.
Preliminary legal protection
Defense against threatened enforcement
As a tax law attorney, I also protect your interests in interim relief proceedings against threatened enforcement action:
Where enforcement is threatened: Immediate review of the relevant assessments, urgent application for suspension of enforcement (AdV), communication with the tax office to prevent account freezing or wage garnishment.
In court-based interim proceedings: Application for interim injunction before the tax court, presentation of undue hardship, enforcement of your rights where there are serious doubts as to the lawfulness of the assessment.
Where measures threaten your financial existence: Development of strategy to prevent compulsory enforcement, defensive measures against account blocking or enforcement orders.
Your rights — secured before it is too late: I assess whether suspension of enforcement can be achieved on your behalf — both at the administrative level before the tax office and at the judicial level before the tax court. My objective: to protect your liquidity, preserve your rights and gain time for legal resolution.
I represent clients nationwide before tax offices and tax courts. Fast. Focused. Reliable.
Interim Legal Protection: Protection Against Enforcement by the Tax Office
As a lawyer specializing in tax law, I safeguard your interests when you are in dire straits – before account seizure or other enforcement measures render you economically incapacitated.
I understand my clients' concerns: the fear of account freezes, uncontrolled withdrawals, or a threat to their livelihood from debt collection proceedings. In such cases, swift, legally sound action is essential. I will apply for a stay of execution on your behalf and enforce your rights through expedited proceedings – nationwide and with determination.
In these situations, I will support you personally and decisively:
In case of threatened enforcement:
Review of your tax assessments and legal options
Urgent application for suspension of enforcement to the tax office or tax court
Negotiations with the authorities to avert immediate measures such as account seizure or wage garnishment
In expedited court proceedings:
Application for a preliminary injunction before the tax court
Well-founded justification in cases of undue hardship or serious doubts about the legality of the decision.
Tactical approach to meet all deadlines and ensure your solvency
In the case of measures that threaten one's existence:
Development of a defense strategy against threatened enforcement proceedings
Protection against liquidity loss through legal recourse
Defending against immediate measures by the tax authorities – with foresight
Your rights – secured before it's too late:
I will examine whether a stay of execution is possible for you – both administratively with the tax office and in court before the tax court. My goal is to safeguard your business, your account, and your livelihood, while simultaneously gaining time for a thorough legal resolution of the tax dispute.
I represent clients nationwide before tax offices and tax courts.
Fast. Targeted. Reliable.
Frequently Asked Questions
What is the difference between suspension of enforcement and an interim injunction?
Suspension of enforcement pursuant to Section 69 FGO applies to enforceable administrative acts such as tax assessments or garnishment orders. An interim injunction pursuant to Section 114 FGO is a subsidiary remedy and is only available where suspension of enforcement is not possible — for example in connection with the withdrawal of an insolvency petition.
When is suspension of enforcement granted?
Suspension of enforcement is granted where a summary review reveals serious doubts as to the lawfulness of the assessment. It is not necessary for success on the merits to be more likely than failure.
Do I still have to pay the tax despite having filed an objection?
As a general rule, yes — an objection does not have suspensory effect. You must additionally apply for suspension of enforcement in order to temporarily suspend the payment obligation.
What should I do if the tax office files an insolvency petition?
An interim injunction before the tax court — aimed at withdrawal of the insolvency petition — is the appropriate remedy. The tax court examines whether the tax office has attempted less severe measures first.
Can I defend myself against an account garnishment?
Yes. Where your financial existence is at risk, an interim injunction can secure the release of frozen funds. COVID-19 emergency aid payments are exempt from garnishment and must be released.
Why is a court application for suspension of enforcement so important?
Only where you have applied for suspension of enforcement before the tax court — following rejection by the tax office — does your entitlement to a subsequent waiver of late payment surcharges remain intact.
Do you offer Turkish-language advice on interim legal protection?
Yes, I am happy to advise you in Turkish. Vergi ihtiyati tedbir ve icra durdurma konularında Türkçe danışmanlık sunuyoruz.