SPECIFICS OF TAX DISPUTE SETTLEMENT IN GERMANY
This article is devoted to the settlement of tax disputes in the Federal Republic of Germany. The features of the conflict settlement mechanism are shown in the administrative and judicial review stage. In German, there are a number of measures focused on resolving a conflict before a person files his or her tax claim with the tax authority, such as measures of prevention and precaution. However, if a dispute still exists, the German taxpayer must first file a complaint with the tax authority, and only after that with the court. The tax authority seeking clarification for a set provision of the law and its proper application will often be interested in taking the case to trial. In turn, a tax disputes at court are settled by financial land courts and the Federal Financial Court (Bundesfinanzgericht). Thus, there is a two level system of specialized courts for the settlement of tax disputes in Germany.