Expertise
Administrative & Tax Law
Administrative and tax law covers disputes arising from the relationship between individuals, companies and public authorities. Administrative acts, fines, licensing and disciplinary measures, zoning and expropriation, and tax penalties, assessments and public receivables directly affect rights and interests. Filing deadlines here are short and strict; a swift, accurate assessment from notification is required.
Process Against Administrative Acts
The process usually begins with notification of an administrative act. If unlawful, an appeal to the higher authority may be made or, depending on the act, a case filed directly with the administrative court. Because deadlines are short and preclusive, the notification date must be determined carefully.
The act is reviewed for legality in terms of competence, form, cause, subject and purpose. Where necessary, a stay of execution may be sought so the act is not applied until the case is decided.
Annulment, Full Remedy and Stay of Execution
Annulment actions lie against unlawful acts (appointment, removal, disciplinary sanction, licence revocation, zoning act, tender decision, etc.). Those harmed by an act or action may claim pecuniary and non-pecuniary compensation through a full-remedy action, covering both service fault and strict liability.
A stay may be sought where application would cause irreparable harm and the act is manifestly unlawful — especially important for demolition, licence revocation, removal from public office and acts affecting commercial activity.
Administrative Fines and Public Personnel
Fines from municipalities, traffic, social security, environment, licensing and inspection may be unlawful or disproportionate; the basis, notification date, report content and proportionality are assessed for objection or litigation.
Public officials’ disputes over appointment, transfer, removal, disciplinary sanction, investigation and personnel rights are subject to judicial review. In disciplinary processes, the right of defence, procedure and proportionality matter.
Zoning, Expropriation, Licensing, Tenders and Municipal Acts
Zoning plans, building permits, occupancy, stop-work reports, demolition orders and subdivision are frequent disputes. Expropriation raises compensation determination, increase and annulment; de facto expropriation raises compensation claims.
Business and operating licences and permits; exclusion, prohibition and annulment in public tenders; university/student matters; and administrative liability arising from public health services are also assessed here.
Process in Tax Disputes
Tax disputes usually begin with a tax audit, penalty notice, payment order, attachment or settlement invitation. The first step is to determine the act and its notification date correctly; the notice, payment order and audit report each have distinct legal effects.
Depending on the dispute, filing with the tax court, applying for settlement, using the correction-complaint route, objecting to the payment order or seeking a stay are assessed. Deadlines are short and timely action is essential.
Tax Penalties, Assessments and False-Document Claims
Tax penalty notices (principal tax, tax-loss penalty, irregularity and special-irregularity penalties) may be challenged. A tax audit may lead to additional assessment, base differences, unrecorded revenue, disallowed expenses or transfer-pricing disputes.
Allegations of false or misleading documents have serious consequences under both tax and criminal law. The reality of the commercial relationship, delivery of goods/services, payment records, dispatch notes and commercial books are examined in detail.
Tax Collection, VAT/Income/Corporate and Customs
Payment orders may be challenged on the grounds that no debt exists, it was paid or is time-barred. There are also remedies against e-attachment applied to bank accounts, vehicles and real estate for tax debts.
In VAT, income and corporate tax, base, deduction, exemption and documentation; in customs, valuation, tariff classification and origin; and in motor-vehicle and property tax, erroneous assessment, are common disputes.
Our Administrative & Tax Law Services
Our main services in disputes with public authorities:
- Annulment of administrative acts; full-remedy actions and stays of execution
- Objection to and annulment of administrative fines; civil-servant/disciplinary disputes
- Zoning, licensing and municipal acts; expropriation and de facto expropriation
- Tender law; university/student and health-service related actions
- Tax penalty notices, assessments and base-difference disputes
- Actions against tax-loss, irregularity and special-irregularity penalties
- Objection to payment orders and e-attachment; settlement, correction and complaint
- VAT/income/corporate and customs disputes; appeal proceedings
This content is provided for general legal information only and does not constitute legal advice on any specific matter.
Frequently Asked Questions
Administrative & Tax Law
The general deadline is sixty days from written notification; thirty days in tax disputes. Special laws may set different periods, so obtaining legal support as soon as you learn of the act is advisable.
For damages arising from administrative actions, a prior application is mandatory. For administrative acts, an appeal to the higher authority is optional but suspends the filing deadline; it should be considered strategically.
Depending on the basis of the assessment, the prospect of reduction and the taxpayer’s situation, settlement or litigation should be weighed. As deadlines are short, an assessment immediately after notification is important.
Do you need legal support in this area?
We can schedule a preliminary consultation to assess your situation.
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