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- The Federal FiscalCourt (BFH) is the highest court for tax and customs matters in Germany.
- Founded in 1950, the BFH is the legal successor to the Reichsfinanzhof.
- The BFH ensures legal consistency in tax matters by interpreting tax laws.
- The main proceedings before the BFH are revision and appeal.
- The BFH is divided into senates that deal with specific tax matters.
- Decisions of the BFH have far-reaching consequences for tax practice and can influence legislation.
- The importance of the BFH lies in its responsibility for legal certainty and uniform interpretation of tax law.
Introduction
The Federal Fiscal Court (BFH) is one of the five highest federal courts in the Federal Republic of Germany. It is responsible for making decisions in tax and customs matters. In this article, we will examine the role, functions and importance of the Federal Fiscal Court in the German legal system.
History and background
The Federal Fiscal Court was founded in 1950 and is based in Munich. It is the legal successor of the Reichsfinanzhof, which was founded in 1918. The BFH is responsible for the interpretation of federal tax laws and contributes to the unity of the law in tax matters.
Responsibility
The Federal Fiscal Court is the highest court for tax and customs matters in Germany. It is responsible for reviewing rulings of the fiscal courts, which are located in the individual federal states. The BFH’s main tasks include interpreting tax laws and ensuring uniform jurisdiction in tax matters.
Proceedings before the Federal Fiscal Court
Revision
The appeal is the main proceeding before the BFH. It can be filed if a tax court has ruled in the first instance. The purpose of the appeal is to review the judgment for errors of law. The BFH examines whether the tax court applied the law correctly.
Complaint
In addition to the appeal, there is also the possibility of appeal. This may be filed if the BFH has refused to grant leave to appeal. The decision of the BFH on the non-admission of the appeal can be challenged by means of an appeal.
Senate
The Federal Fiscal Court is divided into senates, each of which is responsible for specific types of tax cases. Each senate consists of several judges, including a chairman.
Meaning
The Federal Fiscal Court plays a crucial role in the German legal system by ensuring legal certainty and legal uniformity in tax law. Its decisions often have far-reaching effects on tax practice and can also influence legislation.
Conclusion
The Federal Supreme Finance Court is a central body of jurisdiction in tax and customs matters in Germany. It contributes to legal certainty and ensures that tax law is interpreted and applied uniformly. It is important for taxpayers and their advisors to know and understand the case law of the BFH.