Received a Decision from the Tax Authority or City Hall? Here’s What You Can Do
Dealing with public institutions is, for most people and businesses, one of the most frustrating bureaucratic experiences — unclear deadlines, slow communication, and decisions that sometimes seem arbitrary. The law, however, provides clear mechanisms to challenge an unlawful administrative act, if used correctly and on time.
What counts as an administrative act, and why its classification matters
An administrative act is any decision, authorisation, order, or other document issued by a public authority that establishes, modifies, or terminates rights and obligations — a tax assessment from the tax authority, a refused building permit, a mayor’s order. Correctly classifying the document you received is the first step, as it determines the applicable procedure and deadlines for your appeal.
The preliminary procedure: the step many people skip
Before turning to the administrative courts, the law generally requires a preliminary procedure — a complaint filed directly with the issuing authority or its higher-ranking body, requesting that the act be revoked or amended. Skipping this step can lead to the court action being dismissed as inadmissible, regardless of how solid the arguments are on the merits.
Challenging tax assessment decisions
A tax assessment decision (ordering payment of additional VAT, corporate tax, or other taxes) can be challenged within 45 days of notification, through an administrative complaint addressed to the tax authority. If rejected, the next step is an action before the administrative courts. Complete accounting documentation and solid legal arguments are essential — tax authorities frequently reject complaints that are insufficiently justified or unsupported by documents.
Administrative court proceedings: how the process works
Administrative court actions are generally decided faster than ordinary civil proceedings, but require precise technical argumentation — the court examines the legality of the act, not just its appropriateness. The court can annul the challenged act in whole or in part, order the authority to issue a new act, or, in certain situations, award damages for the harm caused.
Refused permits and approvals
An unjustified refusal of a permit (construction, operating, planning) or administrative silence (no response within the legal deadline) can also be challenged in court. Silence from the authority does not amount to a final refusal without the right to appeal — on the contrary, the law specifically provides for this situation as grounds for an administrative court action.
Suspending enforcement of an administrative act
In cases where enforcing the challenged act would cause damage that is hard to repair, you can ask the court to suspend enforcement until the appeal is finally resolved. This request is usually decided much faster than the main action and can offer essential short-term protection.
How a lawyer can help
From correctly drafting the preliminary complaint to representation before the administrative courts, respecting deadlines and building precise technical arguments make the difference between an act being upheld and one being annulled.