| Subject: Complaint against rejection of complying to MAP |
| From: Walter Keim <walter.keim@gmail.com> |
| Date: 05.01.2024, 12:11 |
| To: Postmottak Finansdepartementet <post@fin.dep.no> |
| CC: Bundeszentralamt_für_Steuern <poststelle@bzst.bund.de> |
Walter Keim
Almbergskleiva
64
N-6657 Rindal 5.1.2024
Det Kongelige
Finansdepartementet
Postboks 8008 Dep
0030 Oslo
Ref. 22/5741
- 7 , dated 20.12.2023
I refer to letter ref. 22/5741 - 7 , dated 20.12.2023 without guidance (Rechtsbelehrung).
I can not see that this complaint was answered without undue delay (fvl § 11a avgjørelse “uten ugrunnet opphold”) i. e. decision within 4 weeks or reason for delay and estimate of time to answer.
The Ministry of Finance states to agree with the tax authority (Skatteetaten) 18. November 2022 that the complaint dated 21. June 2022 is too late according to 3 years deadline.
On 4 March 2016, the German tax authorities demanded tax from the old-age pension for the years 2011 to 2014.
However Skatteetaten informed that I was given wrong advice to complaint to German authorities 13. June.2016. The final decision was 23. September. 2019
The Ministry of Finance ignored 20.12.2023 that information and gave no guidance how to complain.
The Ombudsman has in his statements 29.3.2011 (2011/735), 29.3.2011 (2011/735) og 30.8.2016 (2016/205) said that public authorities are responsible for their advice.
I have 29. October 2022 informed the Department of Finance that I was informed 2016 by the tax authorities that the tax can be changed within 10 years. This was the law 2016 and it violates § 97 of the Constitution about no retroactive force not to respect this, which was embezzled by the tax authority.
I send a copy to Bundeszentralamt für Steuern (Ref. Number 2022/5601138 dated 29.9.2022) for information.
Sincerely,
Walter Keim
Reference:
Det Kongelige Finansdepartementet ref. 22/5741 - 7 , dated 20.12.2023 (2023-Klage på avvisning av anmodning om gjensidig avtale (MAP).pdf)
Saktteetat 18. November 2022 (2022.11.18-Oversendelse av klage på avvisning av MAP.pdf)
Letter to Department of Finance 29. October 2022 send 31.10.22 filed under Saksnr. 2022/5741-1 (221029MAP-Finansdepartementet.pdf)
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-- -- Walter Keim Netizen: http://walter.keim.googlepages.com Case Keim Against Germany: No Right to Information Law in Bavaria: https://t.co/krZaa1Jyok http://wkeim.bplaced.net/files/enforce_access_to_information.html