Online message – Monday 06/12/2023
Procedural Law | Obligation to use the beSt after activation letter (FG)
Basically from that
The special electronic tax consultant mailbox (beSt) that can be used is actually available to the tax consultant upon receipt of the activation letter sent by DATEV ().
Facts: With letter of application, dated
received by the FG on by post, the authorized tax advisor applies for the suspension of enforcement (AdV) for several decisions. The tax office had by decision of
refused a suspension. In addition to the present proceedings, the legal representative for the applicant at the Nuremberg District Court is pursuing proceedings for income tax 2014 Az. 6 K 12 x/23.
In the procedure 6 K 17 x/23, the representative of the process informed by e-mail on
with: “Our law firm has not yet been able to use the special electronic tax mailbox due to the lack of a registration letter from the Federal Chamber of Tax Advisors.” The FG referred by letter v.
(by Digifax) again to the regulation of §§
52a,
52d FGO and suggested, when stating that they had not yet received a registration letter for setting up the beSt, to contact the beSt support immediately with reference to this procedure, which is operated by DATEV on behalf of the BStBK (https://steuerberaterplattform-bstbk.de/service-support) and can understand both the time of admission to the so-called Fast Lane and the time when the registration letter was sent. Based on the information provided by beSt support, the BStBK issues a corresponding confirmation.
As part of the procedure 6 K 17 x/23, the office responsible for EGVP of the FG on
saw in the EGVP address book that the authorized representative had activated himself for the beSt with the registration letter. With a letter from the court sent by Digifax v. the attorney-in-fact was advised that on a message from the FG was sent to him via his special tax consultant mailbox (beSt) and has not yet been picked up by him. He was asked to do this as soon as possible. At the
the letter had still not been picked up from the special accountant mailbox; at a review on
it had already been picked up.
The FG rejects the application for AdV:
-
The application does not meet the requirements according to § 52d sentences 1 and 2
FGO necessary form and is ineffective. In the case of a dispute, the legal representative submitted the application for the suspension of enforcement by letter (post) and thus did not comply with the formal requirements of Section 52d sentences 1 and 2
FGO. -
The BStBK has on the legal basis of
§ 86d
StBerG a beSt set up for every tax consultant and every tax representative (Finster in: Ory/Weth, jurisPK-ERV Volume 3, 2nd ed.,
§ 52a FGO(Stand: ), paragraph 143). The best was off
can basically be used by any tax advisor. However, since a registration letter sent by DATEV is required for activation, the beSt is actually available upon receipt. -
Whether the attorney-in-fact at an earlier point in time – for example at the
and/or through the possible registration via the so-called “fast lane” – a secure transmission path was available, can remain undecided in the event of a dispute (but cf
,).
Those:
; NWB Datenbank (JT)
Source(s):
NWB VAAAJ-41679