Starting point: Presumption of access according to the three-day rule
In tax proceedings, the time of access of a written administrative act is regularly determined by a legal presumption. According to this, a written document is generally considered to be delivered on the third day after it is sent by post. This temporal classification is particularly crucial for calculating objection and lawsuit deadlines.
Subject of the decision of the Finance Court of Berlin-Brandenburg
Procedural framework and issue in dispute
The procedure decided by the Finance Court of Berlin-Brandenburg centered on whether the legal presumption of access still applies unchanged when there are regularly non-delivery days within this three-day period. The decisive issue was therefore not the content of the administrative act, but the question of when the notification is to be scheduled and what effects this has on the calculation of deadlines.
Non-delivery days within the period
The case was characterized by the fact that the relevant period included days on which no regular delivery takes place according to usual procedures. Against this background, the question arose whether the general presumption of access on the third day after posting is undermined or shifted by such regularly non-delivery days.
Key statements on the scope of the presumption of access
Effect of presumption and typifying consideration
The legal provision is based on a typifying consideration of postal operations. The presumption of access serves to simplify proceedings and aims to enable a practical determination of the notification time without usually requiring individual proof of actual access.
Requirements for challenging the presumption
According to the decision, the fact that the three-day span regularly includes non-delivery days is not, by itself, sufficient to displace the presumption. The crucial point is that the legal rule typifies the notification; a different access is only relevant if substantiated circumstances exist that question the specific access in the individual case.
Significance for deadline calculation in tax proceedings
Relevance for objection and lawsuit deadlines
The decision makes it clear that the calculation of deadlines continues to be based on the legally determined notification. Thus, the principle remains tied to the legal three-day rule, even if the period includes days without regular delivery. Deadline issues can have significant practical impacts since even minor deviations can determine whether objections are filed on time or missed.
Classification in procedural practice
The decision clarifies that the typifying presumption of access is not overridden by general references to delivery modalities. This emphasizes the legal systematics, according to which the presumption can only be doubted in the presence of specific circumstances of the individual case.
Note on the source and status of the proceedings
The above statements are based on reports about the decision of the Finance Court Berlin-Brandenburg, published at: https://urteile.news/FinG-Berlin-Brandenburg_7-K-704520_Zugangsvermutung-bei-regelmaessig-zustellungsfreien-Tagen-innerhalb-der-Drei-Tages-Frist~N32521 (retrieval date: 13.01.2023). If proceedings have not yet been legally concluded, it should be noted that a final assessment may depend on further instances; until a legally binding decision is made, the procedural principles, including the presumption of innocence, apply accordingly.
Procedural relevance and contact person
Questions regarding notification, the application of the presumption of access, and the resulting deadline configurations regularly affect the procedural handling of a case. Those wishing for an assessment within the framework of professional representation can find further information on conducting proceedings at MTR Legal Attorneys.
