Appealing tax decisions: step-by-step guide

Upon receiving a tax authority decision you consider unlawful, you have several protection options. The key is not to delay, as the appeal deadlines are limited.

Administrative Appeal

The first step is an administrative appeal to the higher STS authority. The complaint is filed within 10 business days from the date of receiving the decision. This is a free and fast procedure.

Judicial Appeal

If the administrative path yielded no result — appeal to the administrative court. The claim is filed within 6 months from the day the decision was received.