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Does a Tax Case Exist Before It Is Formally Initiated?

Tax law Tax Powers of Attorney Tax ProcedureDoes a Tax Case Exist Before It Is Formally Initiated?

September 11, 2024

An analysis of whether a tax case may exist before it is formally initiated, including an overview of the different types of tax powers of attorney.

Liability of a Management Board Member as a Third Party

Tax law Tax Procedure Third-Party Tax LiabilityLiability of a Management Board Member as a Third Party

May 21, 20245

A clear explanation of when a management board member may be held liable as a third party, with a focus on strict formal requirements and legal practice.

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