A very important implementation of the principle of the party's active participation in tax proceedings is the right of the party to lodge an appeal against a decision not ultimately given in the first instances.
Such appeal shall be granted only to one instance and, in principle, should be a higher instance (there is a principle of devolution, according to which the appeal transfers the case to a higher instance authority), unless, in a procedural sense, there is no higher instance body.
When the decision was issued in first the Court of Justice responsible for public finances, the Director of the Tax Chamber, the Director of the Customs Chamber or the Local Board of Appeal will examine the same tax authority, applying the provisions on appeal accordingly.
If the party involved in the appeal procedure considers that the body first the instance has not collected sufficient evidence, may request additional proceedings to supplement the evidence and material in the case.
While in other cases a formalised form of application may be accepted, in the event of an appeal against a decision, it must contain mandatory elements, the absence of which results in the ineffectiveness of the appeal and leaving it unexamined.
These are four Obligatory elements: allegations against decisions (which may refer, for example, to a violation of a substantive or factual basis of decisions), the substance of the appeal (i.e. to determine in the appeal what the applicant is seeking, e.g.
whether he requests revocation or amendment of a decision, etc.), the scope of the appeal (e.g. whether he requests a change of the decision in whole or in part, or if so in what way), evidence justifying the appeal. The time limit for the appeal shall be fourteen days from the moment of service of the website.
The party who has appealed the decision shall also have the right to revoke its appeal if it does so before the appeal authority has taken its decision, and the appeal authority may refuse to take account of the revocation if it considers that there is a likelihood that a decision which has been taken in breach of the law would be left in a legal course to the extent justifying the amendment or repeal of the decision.
If the party involved in the appeal procedure considers that the body first the instance has not collected sufficient evidence, may request additional proceedings to supplement the evidence and material in the case.
The Board of Appeal may carry out such proceedings or order the authority which issued the decision to carry out such proceedings to the first instances. Tax law is public law, and the basic consequence of this is that taxpayers, although they do not agree with many regulations, have to comply with them.
However, it should be borne in mind that taxpayers may disagree with an incorrect tax liability and oppose the violation of their rights.