Finance court

There are 19 tax courts in Germany as the judicial bodies of the first instance of financial jurisdiction. The FG are higher regional courts. You decide on legal disputes in the field of tax matters between taxpayers and tax authorities as well as certain professional disputes in tax advisory professions.
The management of the FG is the responsibility of a president; The court includes other presiding judges and judges. The organization of the FG consists of individual senates, each of which has three full-time and two honorary judges (Section 5 FGO). Full-time and honorary judges participate in the decisions. A Senate can instruct a single judge to decide if the case does not present any particular difficulties or if the legal case is of no fundamental importance (Section 6 FGO).

Außer der Sprungklage und der Untätigkeitsklage sind Verfahren vor dem FG nur zulässig, sofern ein außergerichtlicher Remedy nicht erfolgreich war. Mögliche Klagearten sind die Anfechtungsklage, die Verpflichtungsklage und die Feststellungsklage. Die Beteiligten können sich durch Bevollmächtigte vertreten lassen (§ 62 FGO). Örtlich zuständig ist das FG, in dessen Bezirk die beklagte Behörde ihren Sitz hat (§ 38 FGO).

The tax court usually decides the procedure with a judgment (§ 95 FGO) after an oral hearing (§ 90 FGO). The appeal and appeal to the Federal Fiscal Court are available as legal remedies against decisions of the FG. Decisions by the tax courts are published in specialist literature (e.g. DStZ, DB, BB, NWB) and in collections of decisions, e.g. B. DStRE and EFG (decisions of the tax courts) published.

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