Bremen Finance Court

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The Bremen Finance Court (FG Bremen) is the only tax court in the state of Bremen .

Jurisdiction and seat

Former police house , which today houses Bremen's specialized court center

The judicial district is the federal state of Bremen, i.e. the cities of Bremen and Bremerhaven ; The seat of the tax court is the Hanseatic City of Bremen.

The FG Bremen is housed in the specialized court center in the former police house. The address of the court is: Finanzgericht Bremen, Am Wall 198, 28195 Bremen . The court's night mailbox is located at the entrance of the Justice Center Am Wall - Am Wall 198, 28195 Bremen.

history

So-called "finance courts" were set up after the First World War in connection with the establishment of a uniform financial administration throughout the German Empire . However, it was not yet a matter of actual courts, but of divisions of the tax offices , which were staffed with tax officials and dealt with the handling of complaints in tax matters.

The administrative simplification decree of August 28, 1939 abolished these posts, but was reintroduced by Law No. 36 of the Allied Control Council on the re-establishment of administrative courts of October 15, 1946 after the Second World War . In Bremen, the Senator for Finances ordered a new composition of the Finance Court with the Chief Finance President and the commencement of activities on April 1, 1948 by decree of March 22, 1948. Organizationally, the "Finance Court" in Bremen was separated from the Oberfinanzdirektion by a decree of September 8, 1954 with effect from September 1, 1954 .

At the federal level, the law on measures in the field of financial jurisdiction of October 22, 1957 made the tax courts into independent courts. For the federal state of Bremen, the Bremen law on financial jurisdiction of December 21, 1957 determined the establishment of the Bremen tax court. As a result, with effect from January 1, 1958, it became an independent court that was organizationally separated from the tax authorities.

Within the structure of the authorities, the Finance Court was initially subordinate to the Senator for Finance, and since 1972 it has been under the supervision of the Senator for Justice.

Instance move

Since the financial jurisdiction has a two-tier structure, the Bremen Finance Court is the first and only factual instance . The higher-level court is the Federal Fiscal Court .

Personnel and structure

President

At the head of the finance court is its president. This office was held by:

Senates

The FG Bremen consists of four senates as arbors , each with three professional judges. A total of six judges are employed at the court, each of whom belongs to two senates. The competence of the senates is based on the business allocation plan of the tax court in Bremen.

See also

Web links

Coordinates: 53 ° 4 ′ 25 "  N , 8 ° 48 ′ 45.8"  E