By when must a counter-calculation against an add-back be submitted?
That depends on the country, and the differences are large. Austria admits new evidence until the close of the oral hearing (§ 270 Abs. 1 BAO). Italy excludes it on appeal as a matter of principle (Art. 58 D.Lgs. 546/1992). Thirteen further arrangements lie in between. Whoever does not know the deadline in their country risks a correct calculation no longer being heard.
Why the question is decisive
A full costing across one audit year takes weeks. Whoever commissions it only once proceedings are under way may miss the deadline — and then it is not the quality of the calculation that decides but the moment it is submitted. In several countries counter-evidence is even a condition of admissibility: without it the objection is not dismissed, it is not examined at all.
Fifteen legal orders compared
The provisions in this table are German law. Most European legal orders know the same principle — set out verbatim and by country in the register of legal bases.
| Country | Source | By when |
|---|---|---|
| Austria | § 270 Abs. 1 BAO | New facts, evidence and applications must be taken into account — until the close of the oral hearing. |
| Norway | § 13-4 Abs. 2 skatteforvaltningsloven | Six weeks. Where one depends on information from the authority, the period begins only when that is sent. |
| Germany | § 79b Abs. 3 FGO | The court may reject statements and evidence submitted after a deadline it has set. |
| Switzerland | Art. 132 Abs. 3, Art. 140 Abs. 2 DBG | The objection must name evidence; on appeal, dismissal without examination is threatened. |
| Bulgaria | чл. 156 Abs. 2 ДОПК | What was not challenged in the administrative procedure can no longer be challenged in court. |
| Spain | Art. 60 Abs. 1 Ley 29/1998 | The offer of evidence must appear in the statement of claim itself, ordered by points of fact and means of proof. |
| Cyprus | Art. 20 Abs. 1 Law 4/1978 | Sixty days — and the objector must pay the self-assessed tax at the same time. |
| Netherlands | Art. 8:58 Abs. 1 Awb | Further documents may be submitted up to ten days before the hearing. |
| Latvia | 150. pants Abs. 5 Administratīvā procesa likums | Evidence must be submitted no later than fourteen days before the hearing. |
| Ireland | Section 949AC Taxes Consolidation Act 1997 | Evidence is admissible even where it would be inadmissible before a court — but may be excluded if it was not submitted in time. |
| Italy | Art. 32 und Art. 58 D.Lgs. 546/1992 | Documents up to twenty clear days before the hearing. On appeal new evidence is excluded as a matter of principle. |
| United Kingdom | Rule 15 Tribunal Procedure Rules 2009 | Expert evidence requires a direction of the tribunal; it should be obtained early. |
| Czechia | § 109 daňového řádu | Remedy and deadline. |
| Croatia | Članak 182. Opći porezni zakon | Appeal and deadline. |
| Sweden | 66 kap. skatteförfarandelagen | Review (omprövning) and deadlines. |
The three patterns
Across all fifteen orders three designs emerge. Generous: Austria and Norway — new evidence until the very end, and in Norway the period does not even begin until the authority has sent its bases. Flexible: Germany and Ireland — late submission may be rejected. Strict: Italy, Bulgaria, Spain and Switzerland — whoever misses the moment is no longer heard.
Two countries where it can get more expensive
In Switzerland (Art. 135 Abs. 1 DBG) and in Ireland (Section 949AK Abs. 1 lit. b TCA) the appeal procedure can increase the assessment. Whoever objects there without knowing their own figures risks a worse outcome than the one they challenged.
What we contribute
We tell you at the outset which deadline is running in your case and what can be gathered before it expires. A full costing across one audit year is weeks of work — which is why the timetable belongs at the beginning and not at the end.
The legal provisions reproduced here are for information and do not replace legal advice. For application in an individual case the legal position at the time of the proceedings must be examined by a lawyer admitted in the country and field concerned.