Appeal and litigation support

The amount of tax payable is not infrequently the subject of dispute. Statutes and ordinances are open to interpretation and the taxpayer has important and incontrovertible rights to a fair hearing at which he can present his point of view, ultimately to an impartial judge. However, these rights can be easily lost of deadlines and formalities are not strictly adhered to - a job for PwC's experts.

The tax assessment notices do not always agree with the taxpayer's return. Simple error apart, this may be because the tax authorities at whatever level hold a different view of the law, or it may be because they see the facts in a different light. In either case, it should not be overlooked that the wording of many of the more recent statutes is confusing, not to say ambiguous.

In some cases, the same facts are seen differently in different countries. Where the divergence in views is significant, a mutual agreement procedure between the competent authorities under the treaty is often the most efficient way to arrive at an acceptable solution eliminating double taxation. Transfer pricing questions are a particular example of this, especially in connection with advanced pricing agreements, to be reached, in German eyes, through a mutual agreement procedure usually in advance of the transactions taking place.

PwC has experts with competence in these procedures who can represent businesses in and out of court at all levels of the appeal process.

A summary of PwC's services

  • Representation during appeals at all levels
  • Compliance with deadlines and formalities
  • Presentation of arguments to tax authorities by experts with in-depth knowledge of the tax and legal system
  • Application for, and support with, mutual agreement procedures
  • Representation of the taxpayer in the tax courts, including the European Court of Justice

Contact us

Follow us