The state administrative procedures also include the tax authorities (NAV) or via the courts, a challenge in the event of a potential misdemeanour.
In such cases, court proceedings can be conducted on multiple levels. Main proceedings and the option of appeal before the court of second instance (court of appeal), or there may be matters where no appeal is possible. That is why the judicial revision is not based the facts, but on the legality of the main proceedings that initiated the investigation.
Administrative matters before the NAV and the mayor's office are initially administrative procedures or regulation infringement issues.
With regard to tax matters, it is a fact that not only are tax experts required, but members of the tax office (NAV) and the legislators have learned from previous mistakes in the tax system. Therefore tax litigation is more and more professional, and the options to escape on a technicality have become narrower. My office is one of the leading specialists in tax matters.
In the process of tax matters and the management of fiscal structuring issues it is preferred to review the choices before signing and agreements, in order to choose the most favourable tax rates and governmental costs burdens for the best solutions in the business. If the tax administration has started an investigative process, such as a wealth tax audit or other investigation, the company may issue a power of attorney (authorization to represent) for both lawyer and an accountant, as well as a tax expert to be the formal representation in negotiations with the authorities. In this event, our office is able to assist with tax audit report and accounting reports.