Paragraph 40 (1) StBVV Proceedings before the administrative authorities
I have a question regarding the fee schedule for tax advisors:
I receive an income tax assessment from my tax office, against which my tax advisor files an objection on my behalf.
However, the detailed justification and statement for the objection was written by me, the client.
This means that my tax advisor's objection letter consists of exactly 2 sentences and he refers in the objection to the "detailed statement & justification of the client".
In this case, my tax advisor billed according to § 40 para. 1 StBVV (proceedings before administrative authorities).
It states:
1) For representation in objection proceedings before administrative authorities, the tax advisor receives a business fee of 5/10 to 25/10 of a full fee according to table E (annex 5). A fee of more than 13/10 of a full fee according to table E (annex 5) can only be claimed if the activity was extensive or difficult. If the assignment is limited to a simple letter that does not contain difficult legal explanations or major factual disputes, the fee is 3/10 of a full fee according to table E.
My question:
In this case, are fees of 5/10 due or is the objection consisting of 2 sentences considered a simple letter, which is billed with 3/10?
Thank you very much.
