Luxembourg:
Challenging An Administrative Decision: Insights From The Administrative Tribunal Of 3 March 2023
08 August 2023
Chevalier & Sciales
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When taxpayers decide to file their request through regular
mail, they must therefore organize themselves in such a way that
the document containing the request is effectively delivered to the
Tribunal's clerk before the relevant deadline. A request is not
admissible simply because it would have been given to the postal
services before the deadline set out by the law (i.e. within 3
months).
If you require additional information, please don't hesitate
to contact our
tax team.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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