Tax appeal

A tax appeal is the judicial or quasi-judicial remedy used when a taxpayer or sometimes an authority contests an objection decision or another appealable tax decision. In Switzerland, the competent body depends on the tax type and canton, and further appeal may be possible to higher courts. An appeal must meet formal requirements, deadlines and often a duty to state reasons and provide evidence. The appeal body reviews legal issues and, depending on the procedure, facts and discretion. Failure to raise arguments or evidence in time may limit later review.