Objection period
February 11, 2012 | 20,00 EUR | answered by Oliver Burchardt
I request the calculation of the deadline for filing an objection. Determination of profits for the year 2010. Date printed on the determination - 12.07.2011. Postmark on the envelope - 13.07.2011. Envelope available. The postmark is crucial for calculating the deadline. According to my calculation, the deadline expires on 18.08.2011. The tax office calculates from the date on the determination. According to the tax office's calculation, the deadline expires on 15.08.2011. The tax office claims that my objection was received too late, on 16.08.2011. I request a response that I can then present to the tax office.
Sincerely,
Dear inquirer,
Thank you for your inquiry, which I would like to answer as part of an initial consultation.
Legally, it is regulated that the objection period begins either three days after the date of the decision or from the day of later receipt, § 122 para. 1 AO.
In your case, unfortunately, it is only provable by postmark that the decision was actually received by you even earlier, namely on 14.7.2011. Therefore, the legal fiction applies that the objection period starts on 15.7.2011 and ends on 15.8.2011.
Therefore, the statement of the tax office cannot be objected to, and your objection has thus been received late and is therefore inadmissible.
I regret that I cannot provide you with a more favorable answer.
Best regards,
Oliver Burchardt
Tax Advisor
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