Der Instanzenzug im Steuerrecht:

In today's world, where attention must be paid not only to national laws and jurisprudence but also to the directives of the European Commission and the CJEU, it is crucial for tax advisors to optimally protect their clients from incorrect legal applications by national tax authorities. This study addresses the formal national requirements of the legal remedy procedure. It outlines the basic principles of the objection procedure. The formal requirements for the litigation process before the tax courts, the Federal Fiscal Court, and the Federal Constitutional Court are another focus of this work. The emphasis is placed on the conditions and processes for proceedings before the CJEU. Among other things, it highlights the changes brought about by the Lisbon Treaty and the impact of CJEU decisions on national law. Lastly, it illustrates how taxpayers can defend themselves against the enforcement of administrative acts until a final decision is made, within the framework of a suspension of enforcement or interim order.