Due to the complexity of the tax law, tax proceedings before fiscal courts and the Federal Fiscal Court are characterized by their duration, which lies well over the average. Tax payers and consultants need quite some endurance and composure to bear such proceedings. Moreover, constitutional and European law-related issues become increasingly relevant, which results in many cases being ruled not before fiscal courts but before the Federal Constitutional Court or the European Court of Justice. For a law-seeker it means that the legal proceedings have to be conducted not against the background of the tax law only but also or even exclusively on the basis of constitutional or European legislation.
Thus, the consultant must master not only the material tax law and tax dispute law, but also the principles and developments of the constitutional legislation as well as EU guidelines.


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