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14.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may lodge an appeal with Administrative Court. The appeal must be lodged within 3 months from the taxpayer receives the assessment notice.

If the taxpayer or the tax authorities disagree with the decision of the Administrative Court, they may file an appeal with the City Court. The appeal must be lodged within 3 months from the date of the decision of the Administrative Court. If a decision of the Administrative Court is not given within 6 months of an appeal, the appeal may be made to the City Court directly.

Final appeals may be made to the Supreme Court.

Taxes in dispute are not deferred and must still be paid unless permission not to pay is granted by the tax authorities.