Tax Court Litigation represents the final and highest instance of dispute resolution when administrative appeal resources are exhausted or ineffective. In Georgia, tax disputes are heard by common courts under administrative proceedings rules. This process requires a lawyer to possess not only deep knowledge of the Tax Code but also thorough command of procedural law and judicial practice. Litigation is often the only way to annul an illegal decision of the tax authority and restore justice.
Court disputes on tax cases are particularly complex regarding the burden of proof. Although under the Administrative Procedure Code the burden of proof often lies with the administrative body, in practice, the plaintiff (taxpayer) must present convincing evidence and arguments to support their position. An experienced tax litigator ensures the correct formulation of the lawsuit, proper presentation of evidence, and persuasion of the judge.
What the Tax Court Litigation Service Covers
This service covers all stages of court proceedings across all three instances:
- Lawsuit preparation: Analysis of factual and legal circumstances, drafting the lawsuit, and filing it with the court.
- First Instance (City Court): Representation at preparatory and main hearings, filing motions for expertise or witness interrogation.
- Appellate Appeal: Preparing and submitting an appeal in case of a negative decision by the first instance.
- Cassation Complaint: Justifying the admissibility of a cassation complaint in the Supreme Court and representation.
- Interim Measures: Motioning to suspend the enforcement of tax liabilities until the court dispute is concluded.
- Case Law Research: Finding and applying existing judicial practice on similar cases.
When Court Litigation is Needed
Going to court is necessary when:
- The Dispute Council rejected the complaint: The dispute within the Ministry of Finance system ended with a result unfavorable to the taxpayer.
- Defending a legal principle: The dispute concerns the interpretation of the law, where the administrative body has a rigid position and only the court can establish new practice.
- High financial interest: The subject of the dispute is a particularly large amount where compromise is impossible.
- Procedural violations: The tax audit was conducted with gross procedural violations that the administrative body does not acknowledge.
Legal Framework
Tax court litigation is regulated by:
- Administrative Procedure Code of Georgia: Defines the specifics of hearing administrative disputes.
- Civil Procedure Code of Georgia: Used in parts not regulated by the Administrative Code.
- Tax Code of Georgia: Represents the substantive legal basis.
Process and Timelines
Court litigation is a lengthy process. The first instance may last from 6 months to 1 year, and the full cycle (all three instances) — 2-3 years. Legal.ge specialists ensure the client is constantly informed about the progress of the process and fight for the best result.
Find a Tax Lawyer on Legal.ge
Tax litigation in court requires a lawyer of the highest qualification. Legal.ge allows you to connect with lawyers who have a successful track record in complex tax cases. Do not risk the future of your business — choose a professional representative on our platform.
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