Neben der ordentlichen Gerichtsbarkeit bestehen in Deutschland vier außerordentliche Gerichtsbarkeiten. Für einzelne Rechtsgebiete sind eigenständige Zweige der Rechtsprechung geschaffen worden, namentlich Arbeitsrecht, Verwaltungsrecht, Social law sowie Finanzrecht.
The highest federal courts are the Federal Labor Court (until 1999 in Kassel / since 2000 in Erfurt), the Federal Social Court (Kassel), the Federal Administrative Court (Berlin / now Leipzig) and the Federal Finance Court (Munich). The financial case law is intended to ensure the rights of the taxpayer vis-à-vis the tax authorities. If the taxpayer sees his rights violated, he can take legal action against administrative acts of the tax authorities.
If out-of-court remedies remain unsuccessful for the taxpayer, he can bring an action before the local tax courts. If no success is achieved there either, an appeal and a complaint to the Federal Fiscal Court are possible.
If the taxpayer feels that his constitutional rights have been violated, an action can be brought before the Federal Constitutional Court. An independent financial jurisdiction results in specialization. The case law of the BFH serves to ensure that the law is applied uniformly nationwide.
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