Decisions of the tax courts
| Decisions of the tax courts
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| description | German legal collection of decisions |
| Area of Expertise | Tax law |
| publishing company | Stollfuß Verlag (DE) |
| Frequency of publication | biweekly |
| ISSN (print) | 0421-2991 |
The magazine decisions of the financial courts (EFG) is a bi-monthly legal journal , which is published with the participation of the judges at the financial courts in the Federal Republic of Germany. Every year, the EFG publishes over 1,300 tax court decisions on all tax and tax advisory law , which are selected according to their importance. The magazine, founded in 1954, thus functions as an unofficial collection of judgments for the tax courts . Important decisions by judges are commented on in notes and instructions . In the quarterly supplement consultant's view on tax jurisdiction (BeSt), current decisions on important problem areas are compiled and analyzed from the consultant's point of view. A special issue is published annually which summarizes the legal development over the last five years ( EFG-Mitteilungen ). According to the publisher's own account , the main target group are the tax advisory professions , auditors and lawyers / notaries . According to the publisher, the circulation is 9,000 copies.
The magazine is published by Stollfuß Verlag ( Bonn / Berlin ), founded in 1913 , which specializes in specialist magazines and work aids for tax and personnel law practice in the liberal professions , business and administration . The editorial office , made up of financial judges , is based in Bonn.
Individual court decisions that have been printed in the EFG are referred to by using the abbreviation “EFG”, the year and the page. In addition, the court is named. For example, the information "FG Rheinland-Pfalz EFG 2002, 1046" stands for a decision by the Finanzgericht Rheinland-Pfalz ("Programming as a freelance or trade taxable activity"), which was printed on page 1046 of the 2002 year.