SSS · Tax Audit & Settlement

Does entering settlement talks affect our right to sue?

Attending the meeting does not affect it; signing the settlement minutes is what is final, and that is what closes the litigation route. For items on which no settlement is reached, the per…

Updated · July 20261 min readCategory · Tax Audit & Settlement
Short answer

Attending the meeting does not affect it; signing the settlement MINUTES is final and closes the litigation route. For items on which no settlement is reached, the litigation period runs anew from the minutes.

Attending the meeting does not affect it; signing the settlement minutes is what is final, and that is what closes the litigation route. For items on which no settlement is reached, the period for bringing proceedings runs afresh from the minutes.

The timing carries a rule of its own. If no settlement is reached your right to sue is preserved — and where the period for bringing proceedings has already expired, or has fewer than fifteen days left to run, it is completed to fifteen days from service of the minutes recording that no settlement was reached. Sitting down at the table is therefore a calendar decision as much as a commercial one, and we plan it that way from the start.

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This content is for general information only and does not constitute legal advice. Please contact our team for an assessment of your specific circumstances.
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Tax Audit & Settlement

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