- Tax advisory companies registered in the tax advisor directory are required to use the special electronic tax advisor mailbox (beSt) for court communications since January 1, 2023.
- Technical problems with an already fully set up beSt may justify exceptions, but delays in setting up the beSt do not.
- Missed deadlines for reinstatement applications can be excused if the deadline was missed without fault.
- The plaintiff’s appeal was dismissed as unfounded, and the plaintiff must bear the costs.
- A lawsuit submitted by post after January 1, 2023, by a tax advisory company is inadmissible if not submitted electronically via beSt.
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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