Finance Court Düsseldorf
The Düsseldorf Finance Court is one of three finance courts in the state of North Rhine-Westphalia .
Seat and District of the Court
The Düsseldorf Finance Court has its seat in Düsseldorf and is locally responsible for the Düsseldorf administrative region with its over 5 million inhabitants. It is responsible for customs and excise tax matters as well as questions relating to the common market organization of the European Communities for the entire area of North Rhine-Westphalia.
It is the task of the court to provide legal protection against incorrect notices in tax, customs and child benefit matters.
The other North Rhine-Westphalian finance courts are the Finance Court in Cologne and the Finance Court in Münster .
Courthouse
The court is located at Ludwig-Erhard-Allee 21 in Düsseldorf - in the local justice center at the main train station (Bertha-von-Suttner-Platz).
history
The Düsseldorf Finance Court was established on February 1, 1949 by ordinance of the British military government. It originally comprised four panels in Düsseldorf and two more in Cologne . With the adoption of the tax court order in 1966, the Düsseldorf tax court, like all tax courts, was given the rank of higher regional court. Due to the constant increase in the number of proceedings and the enlargement of the court, the Foreign Senate in Cologne became an independent Finance Court in Cologne in 1980 .
Instances
The finance court decides with a panel of three professional judges and two honorary judges; in simpler cases, the decision can be transferred to a single judge. Since the financial jurisdiction has a two-tier structure, the Düsseldorf Finance Court is the only factual instance . The higher-level court is the Federal Finance Court . As of January 1, 2011, the Düsseldorf Finance Court had 16 senates with a total of 115 employees, including 54 judges.
President
At the head of the Düsseldorf Finance Court is its president.
Previous incumbents:
- Heinrich Heising (1949–1953)
- Hans-Gisbert Schultze-Schlutius (1953-1958)
- Hans Kiesewetter (1958–1968)
- Erich Bender (1968–1975)
- Gisela Niemeyer (1975-1977). Niemeyer was the first female president of a German tax court. In 1977 she gave up her office after she was elected judge at the Federal Constitutional Court .
- Dieter Rönitz (1978–1990). Rönitz later became President of the Saxony-Anhalt Finance Court in Dessau .
- Eugen Johannemann (1990-2000)
- Helmut Plücker (since 2000)
See also
Web links
- Internet presence of the Finance Court Düsseldorf
- Overview of the jurisprudence of the Finanzgericht Düsseldorf
Individual evidence
- ↑ Ordinance No. 175 - Re-establishment of Revenue Courts, British Zone Ordinance Gazette 1948, 385
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Coordinates: 51 ° 13 ′ 12.8 " N , 6 ° 47 ′ 48" E