Finance court
The finance court is a special specialized court . In Germany it is the court of first instance for legal recourse in financial disputes. The judges rule on legal disputes between taxpayers and tax authorities (tax offices, customs, family savings banks and German Federal Pension Insurance in pension bonus things ( § 98 Income Tax Act )). Unlike the other jurisdictions, the structure of the financial jurisdiction is two-tiered.
Finance courts in Germany
Citizens are free to defend themselves before the tax courts against measures taken by the tax authorities in tax and customs matters. However, the conviction of tax evaders is not one of the tasks of the tax courts. The tax court is also not an "extended arm" of the financial administration. Like any other court, it is independent and subject only to the law.
In the Federal Republic there are 18 tax courts in the first instance. As the state's highest court, the Finance Court is divided into senates . A senate consists of three professional judges and - in the oral hearing - two honorary judges . In simple matters, the Senate can decide that a professional judge alone decides as a single judge ( § 6 and § 79a FGO ).
The court examines whether the plaintiff has met all the formalities (prerequisites for a factual judgment) and whether his claim is justified. The court is not bound by what is presented by the plaintiff or the tax authorities. Rather, it determines all facts and the legal situation ex officio. The parties involved are given a fair hearing. The plaintiff and the defendant tax authorities have the opportunity to comment on all points that are to be made the basis of the court decision. If the plaintiff has complied with all the formalities and the claim is justified, the court will uphold the claim . The parties involved can conduct the proceedings before the tax court themselves; However, the parties involved can also be represented by a tax advisor, lawyer or auditor (Section 62 Paragraphs 1 and 2 FGO).
The only legal remedy against the judgments of the finance court is the appeal to the Federal Finance Court (BFH) because of the two-tier structure of the German finance jurisdiction . If it has not been admitted, the non-admission complaint is admissible . In some cases, it is possible to appeal to the BFH against other decisions of the tax court . The tax court is the only factual instance in the financial jurisdiction. The BFH only decides on legal questions and takes over the presentation of the facts of the matter by the tax court.
To relieve the judges, some finance courts have so-called court-own auditors to investigate the facts.
history
As part of the Erzberger reforms , the financial administration was transferred from the states to the Reich in 1920 and a uniform Reich financial administration was created. In this context, the Reich Tax Code set up tax courts at the state tax offices on April 1, 1922 . Each of these consisted of several chambers made up of permanent and non-permanent members. The permanent members, which also included the chamber chairmen, were speakers from the state tax office. The non-permanent members were elected partly by the state parliaments or, in Prussia, by the provincial parliaments and partly by the IHK, the Chamber of Crafts and other professional representatives. The separation of the judiciary from the administration was not preserved by this construction. Each chamber consisted of three permanent and four non-permanent members. At the level of the tax offices there were tax committees for processing appeals against decisions. The Reichsfinanzhof was superordinate .
See also
Web links
Individual evidence
- ^ Michael Alfred Kanther: Financial management between state and society. 1993, ISBN 3-7743-0272-3 , p. 164 ff.
- ↑ § 48 Reich Tax Code, (digitized version)
