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13.7. Appeal Procedures

A final assessment issued by the tax authorities may be appealed to the regional administrative court within 6 years from the year of assessment. If the taxpayer disagrees with the decision of the regional administrative court, the decision may be appealed to the Administrative Court of Appeals. This appeal must be made within 2 months from the decision of the regional administrative court.

A final appeal may be made to the Supreme Administrative Court in certain cases. The appeal must be made within 2 months of the decision of the Administrative Court of Appeals.