151
Online message – Thursday 04.05.2023
Procedural Law | Obligation to actively use the beSt (BFH)
Tax consultants has been standing since
with the special electronic tax advisor mailbox (beSt), a secure transmission path is available, so that they have to transmit preparatory briefs and their attachments as electronic documents in fiscal court proceedings from this point on. If a tax advisor applies for reinstatement to the previous status due to non-use of the beSt, he must explain why he did not make use of the possibility of prioritizing his registration (so-called fast lane) (; published on ).
background: Preparatory pleadings and their annexes as well as applications and declarations to be submitted in writing, which are to be submitted by a lawyer, by an authority or …