Description

Has the tax court rejected your request for a stay again?

Then that doesn’t have to be the end.

• You have already filed an appeal against your inheritance tax assessment. The tax office has denied your request for a stay of execution. The tax court has also rejected your request.
• Subsequently, due to new circumstances, you filed another motion to stay the execution of the judgment.

But the tax court rejected it again?

It now depends on whether additional circumstances have come to light that could not be taken into account in the previous decision. That is exactly why we developed this new PepperPapers legal document.

That’s what it’s all about

Even a negative ruling by the tax court is not necessarily final in every case. § 69(6), second sentence, FGO allows a party to file a motion to modify or set aside a court order if the relevant circumstances have changed or if certain circumstances could not previously be raised through no fault of the party.

One important starting point in this regard may be the denial of access to the case files. After all, only if you are familiar with the court records and the tax office’s files can you verify what information was available to the tax court when it rendered its decision. If documents relevant to the decision were not made available to you, the question may also arise as to whether your right to a fair hearing was violated.

Your Position on the Inheritance Tax Roadmap

• You have already completed the previous steps of the inheritance tax roadmap.
• Your renewed petition to the tax court was also denied.
• This legal document is another possible step following the tax court’s latest rejection.
• It builds on the existing procedure and allows you to assert additional legally relevant circumstances.

That’s new

This legal document combines three important legal approaches:

1. Another amendment

You are requesting that the Tax Court reconsider its previous decision due to changed circumstances or circumstances that were not previously asserted through no fault of your own.

2. Access to Files

You are requesting full access to the court records and the government documents submitted to the court.

3. Right to a Fair Hearing

You argue that it must be determined whether you were given the opportunity, prior to the decision in question, to comment on all information relevant to the decision.

However, the mere fact that access to the files is denied does not automatically lead to success. The decisive factor is whether the legal requirements for amending the previous decision have been met.

Your Goal

With this legal document, you are applying to,

• that the Finance Court reconsider its decision to deny the request
• that you are granted full access to the files
• that you will then have the opportunity to submit additional comments
• and that the enforcement of the inheritance tax be suspended, if possible, until the Federal Constitutional Court issues its ruling.

Your goal: To pursue your rights and buy as much time as possible.

Here’s what your legal document contains

• Sample Petition to the Tax Court
• Motion to Amend the Previous Court Order
• Legal Rationale Pursuant to § 69(6) FGO
• Request for full access to court records—digitally via akteneinsichtsportal.de—so you don’t have to go to court
• Step-by-Step Instructions for Filling Out the Form

Who is this legal document intended for?

This legal document is right for you if

• you have already filed an appeal against your inheritance tax assessment
• Your request for a stay of execution was denied
• even though the tax court rejected your renewed application
• you were not granted full access to the files.

Why is access to records so important?

The tax court renders its decision based on the documents before it.

• But are you even fully familiar with these documents?
• Do you know what information the tax office sent to the court?
• And did you have a chance to comment on that?

These are exactly the questions that matter. That’s why our legal document explicitly requests full access to the case file. This will allow you to determine whether further legal action is necessary.