Federal Fiscal Court (BFH)

The Federal Fiscal Court, based in Munich, is the highest federal court i. S. v Art. 95 GG. Under the direction of a President, it consists of additional presiding judges and judges. The Senates of the BFH decide with five full-time judges. Outside of oral hearings, three judges decide.
The professional competence of the senates and their staffing results from the business allocation plan. Legal questions of fundamental importance or if one Senate wishes to deviate from the case law of another Senate are decided by the Grand Senate. The Grand Senate consists of the President and one member from each of the other Senates. The BFH decides on revisions and complaints against decisions of the tax courts (Section 36 FGO).

In cases in which the responsibilities of the tax courts have not been clarified, the BFH decides on this (Section 39 FGO). The tax courts are bound by the decisions of the Federal Fiscal Court. This is intended to ensure the uniformity of case law in Germany. The decisions of the BFH are published in specialist literature (comments, specialist journals) and in collections of decisions (official: BFHE, non-official: e.g. BFH / NV, DStRE).

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