BFH / NV

BFH / NV is the abbreviation for the collection of decisions of the Federal Fiscal Court (BFH) that are not published in the official collection of the BFH . So / NV stands for N maybe V eröffentlicht. The respective Senate of the BFH as the judging body itself decides on the question of whether a judgment appears in the official collection (BFHE).

The question of official publication has no effect on the financial administration . It is - except for the parties of the concrete case decided ( inter partes ) - bound only to judgments that the Federal Ministry of Finance in the Federal Tax Gazette has published II.

BFH / NV is a trade journal from the specialist publisher Haufe-Lexware . It appears monthly. All decisions are also published in a corresponding database from BFH / NV in DVD form. The advantage of publishing the nv decisions is that the entire decision material becomes public and therefore transparent. This applies in particular to procedural questions, secondary decisions and cost decisions.