Finance Court Cologne

from Wikipedia, the free encyclopedia
The building of the finance court and the administrative court (see: Justice building on Appellhofplatz )

The Cologne Finance Court is one of three finance courts in the state of North Rhine-Westphalia .

Seat, Courthouse, and Judicial District

The Cologne Finance Court has its seat in Cologne-Altstadt-Nord , Appellhofplatz . The courthouse has been the historic justice building on Appellhofplatz since 1995 . The court has local jurisdiction for the Cologne administrative district. The other finance courts of the federal state of North Rhine-Westphalia are the finance court of Düsseldorf and the finance court of Münster .

tasks

The special court decides on tax / tax law disputes from its district, including those relating to tax child benefit , as well as professional disputes of tax advisors. Contrary to a widespread misconception, the tax courts are not responsible for criminal tax proceedings.

history

A previous court to today's Cologne Specialized Court was founded on April 1, 1922. According to the legal requirements, this so-called "Finance Court Cologne" was affiliated with the state finance office of Cologne - i.e. the predecessor authority of the Oberfinanzdirektion Köln (today Oberfinanzdirektion Nordrhein-Westfalen ) as the administrative resources authority, whose director, as chairman of all eight chambers, together with other tax officers (speakers) of his authority and volunteer citizens as judges. The judicial independence was limited for these empire-wide established tax courts as the first instance substructure of the Reichsfinanzhof to a freedom of instruction in each disputed individual case. Because of this, and because of the lack of personnel / organizational separation between administration on the one hand and jurisdiction on the other, it will not be possible to put this former "Finance Court Cologne" on a par with today's Cologne court. The activity of this early Cologne tax court was suspended in 1939 when the "Appeal in tax matters" was abolished by the "Führer Decree".

When the legal prerequisites for the "re-establishment of tax courts" were created in the British zone after the Second World War , Cologne - unlike Münster and Düsseldorf - was not considered as the seat of such a specialized court. Rather, only one branch of the Düsseldorf Finance Court was set up in Cologne, which began its work on August 1, 1949 with four chambers, together with the two other "chambers in Cologne". These two Cologne arbitration bodies were locally responsible for proceedings from the area of ​​the Cologne Regional Finance Directorate at that time , in whose building Wörthstr. 1 the chambers were also initially housed. In growing on three Chamber, now Senate , the court in 1967 moved into a remodeled rental home in the Adolf-Fischer-Str. 12–16 as the main building.

Today's Finance Court in Cologne was established on July 1, 1980 through the independence of the former Düsseldorf external senate in Cologne, reinforced by two new senates, with a total of twelve arbitration bodies. With ten senates, the Cologne branch office was almost as big as the Düsseldorf main building with 13 senates before it was founded. The renewed doubling of the annual input numbers in the period from 1981 to 1997 made it necessary to set up additional senates in 1988, 1996 and 1998. With 15 arbitration bodies, the Cologne Finance Court is now one of the largest of Germany's 18 finance courts. In July 2020, 48 judges and 41 other employees were employed at the court, supported by 374 honorary lay judges.

Court structure and superordinate court

The tax court regularly decides through its senate as a panel, which is made up of three professional judges and two honorary judges, and in simple cases also by a professional judge as a single judge. Like many other tax courts, the Cologne Tax Court has set up specialist senates for certain types of tax and tasks as part of its internal division of responsibilities.

The tax courts are designed by the legislator as higher regional courts, so that the financial jurisdiction is only structured in two stages. That is why the Finance Court is the first and only factual instance . The higher-level court is the Federal Fiscal Court in Munich.

President

At the head of the finance court is its president. The previous incumbents of the Finance Court in Cologne were

See also

Web links

Individual evidence

  1. ↑ §§ 62 ff. Income Tax Act
  2. ^ Ordinances of the Reich Minister of Finance of August 5, 1921 and of the President of the Cologne State Tax Office of January 6, 1922, Reichssteuerblatt 1922, page 47
  3. ↑ Sections 14 and 15 of the Reich Tax Code 1919, Reichsgesetzblatt 1919, page 1993
  4. ↑ Granted at the time by Article 102 of the Weimar Imperial Constitution
  5. ↑ cf. Alfons Pausch, The legal protection of the taxpayer since the theory of the separation of powers , in: Deutsche Steuerzeitung A 1968, page 281 ff.
  6. ^ Decree of the Führer and Reich Chancellor of August 28, 1939, Reichssteuerblatt 1939, page 953.
  7. ↑ Ordinance No. 175 of the British Military Government, Tax and Customs Sheet, edition NW 1948, page 291
  8. ↑ President of the Cologne Finance Court (ed.), 25 Years Cologne Finance Court - Festinformation , 2005, p. 5 ff.
  9. ↑ Law amending the law for the implementation of the tax court order in the state of North Rhine-Westphalia of February 5, 1980, GV.NW. 1980, 102
  10. ^ The Cologne Finance Court in figures , in: President of the Cologne Finance Court (ed.), 10 Years Cologne Finance Court , 1990; In-house communications from the Cologne Finance Court , 1998, page 7
  11. ↑ Newsletter of the FG President from July 2020, homepage
  12. ↑ § 2 Finance Court Regulations

Coordinates: 50 ° 56 ′ 25 ″  N , 6 ° 57 ′ 5 ″  E