Section 5: Taxation

§ 22e Prohibition of fiscal representation

(1) The responsible tax authorities may prohibit fiscal representation of a person referred to in § 22a paragraph 2, with the exception of a person referred to in § 3 of the Tax Advisor Law, if the fiscal representative is repeatedly in violation of his obligations according to § 22b, or acts improperly within the meaning of § 26a.

(2) With regard to the temporary legal protection against such prohibition, § 361 paragraph 4 of the Fiscal Code and § 69 paragraph 5 of the Finance Court Code, shall apply.