Mecklenburg-Western Pomerania Finance Court

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Finance court MV in Greifswald

The Finanzgericht Mecklenburg-Vorpommern is a court of tax jurisdictions and the only financial court of the state of Mecklenburg-Vorpommern . After the reunification it was the first tax court in the new federal states.

Seat and District of the Court

FG MV (Mecklenburg-Western Pomerania)
FG MV
Location of the finance court in Mecklenburg-Western Pomerania

The court has its seat in the Hanseatic city of Greifswald .

The judicial district encompasses the area of ​​all rural districts and independent cities in the state, i.e. the area of ​​the entire state.

building

Former building of the Mecklenburg-Vorpommern Finance Court

On September 3, 2014 the court moved to the address Spiegelsdorfer Wende House 1 . It was previously located at Langen Strasse 2a , which is also where the Greifswald District Court is located.

Superior courts

The court is subordinate to the Federal Fiscal Court .

management

The President of the Mecklenburg-Western Pomerania Finance Court is Gabriele Janke.

After the fall of the Wall, the court was built up by its first president, Gerhard Völker, who was previously the presiding judge at the Finance Court in Berlin. He was followed by Helmut Wolf in 2000, Benno Scharpenberg in 2005 and Michael Kävenheim in January 2012. Michael Sauthoff was President from 2014 to 2019 . Sauthoff was also president of the Mecklenburg-Western Pomerania Higher Administrative Court . The merging of both offices in one person met with criticism from the judges, and the President of the Federal Fiscal Court Rudolf Mellinghoff (himself a former judge at this court) expressed concerns. The Federal Fiscal Court has decided that a senate is not properly staffed if a finance court president is also a court president in another jurisdiction, but the business allocation plan does not reveal the fraction of his manpower with which the "double president" is assigned to his senate in the finance court.

See also

Web links

Commons : Finanzgericht Mecklenburg-Vorpommern  - Collection of pictures, videos and audio files

Individual evidence

  1. ↑ Section 11 (1) of the Court Structure Act in the version dated November 11, 2013, GVOBl. MV 1998, pp. 444, 549 .
  2. ↑ Section 11 (2) of the Court Structure Act in the version dated November 11, 2013.
  3. ↑ Letter (PDF; 1.5 MB) from the Ministry of Justice of the State of Mecklenburg-Western Pomerania to the Mecklenburg-Western Pomerania Bar Association dated August 6, 2014, accessed on January 11, 2015.
  4. ↑ press release. Ministry of Justice of the State of Mecklenburg-Western Pomerania, January 16, 2014, archived from the original on June 19, 2015 ; accessed on November 6, 2015 .
  5. ^ Minister of Justice Hoffmeister says goodbye to Prof. Dr. Sauthoff into retirement. Government MV, accessed October 16, 2019 .
  6. ^ Association of German Finance Judges: Press release of January 22, 2014.
  7. ↑ Bundesfinanzhof, decision of March 14, 2019 , VB 34/17, Federal Tax Gazette (BStBl.) II 2019, 489.

Coordinates: 54 ° 4 ′ 36.1 ″  N , 13 ° 24 ′ 7.6 ″  E