Tax court rules

from Wikipedia, the free encyclopedia
Basic data
Title: Tax court rules
Abbreviation: FGO
Type: Federal law
Scope: Federal Republic of Germany
Legal matter: Tax law , financial procedural law
References : 350-1
Original version from: October 6, 1965
( BGBl. I p. 1477 )
Entry into force on: January 1, 1966
New announcement from: March 28, 2001
( BGBl. I p. 442 ,
ber. P. 2262 ,
ber. 2002 I p. 679 )
Last change by: Art. 7 G of December 12, 2019
( Federal Law Gazette I p. 2633, 2636 )
Effective date of the
last change:
January 1, 2020
(Art. 10 G of December 12, 2019)
GESTA : C092
Please note the note on the applicable legal version.

The Finance Court Code , or FGO for short, is a German federal law that regulates legal proceedings before the finance courts . The FGO is divided into the parts court constitution (I.), procedure (II.), Costs and enforcement (III.). Part IV contains final and transitional provisions.

The legal process in the financial jurisdiction is two-tiered. There is only the tax court as a factual instance , followed by the Federal Fiscal Court as the revision and complaint body .


  • Fritz Gräber (greeting): FGO. Tax court order with subsidiary laws. Comment . 7th edition. Verlag CH Beck, Munich 2010, ISBN 978-3-406-59693-3 .
  • Bernhard Schwarz (Ed.): FGO. Comment on the tax court order. Practice comment . Loose-leaf edition (with DVD). 2nd Edition. Haufe Verlag, Freiburg i. Br. 2002-2010, ISBN 978-3-448-02239-1 .
  • Tipke / Kruse : Tax Code and Tax Court Code (comment). Loose-leaf collection. Publishing house Dr. Otto Schmidt , Cologne 2007, ISBN 978-3-504-22119-5 .
  • Tipke / Lang: Tax Law . 20th edition. Publishing house Dr. Otto Schmidt. Cologne 2010.
  • Schmidt -Troje / Schaumburg, Der Steuerrechtsschutz, 3rd edition 2008, Verlag Otto Schmidt Verlag, Cologne.

Web links