Lower Saxony Finance Court
The Lower Saxony Finance Court in Hanover , as a finance court, is part of the fiscal jurisdiction of the Federal Republic of Germany and belongs to the State of Lower Saxony .
Court seat
The court has been located in the Specialized Court Center at Leonhardtstrasse 15 in Hanover since July 1, 2015. From 1949 the court initially had its seat in the Friederikenschlösschen and from 1959 in a former barracks building on Waterlooplatz . From December 1990 to 2015 it was located in the Döhren district .
There are currently 54 judges in 16 senates.
Jurisdiction
According to tax offices
The individual senates are responsible for proceedings against the tax authorities assigned to them. Unless there is a special thematic responsibility for a certain work area.
- Senate 1: Tax offices Buchholz in the Nordheide , Lingen and Stadthagen (1)
- Senate 2: Tax offices Aurich , Braunschweig - Wilhelmstrasse , Cuxhaven , Emden , Holzminden , Leer , Lüneburg , Norden , Papenburg , Winsen and Zeven .
- Senate 3: Tax offices Alfeld , Cloppenburg , Hameln , Peine , Soltau and Wittmund .
- Senate 4: dissolved on January 1, 2006
- Senate 5: Tax offices Helmstedt and Herzberg .
- Senate 6: Tax offices Celle , Hanover- North
- Senate 7: Bad Bentheim , Papenburg , Quakenbrück , Verden , Westerstede , Wilhelmshaven tax offices .
- Senate 8: Tax offices of Göttingen , Hanover-Land I, Lüchow , Oldenburg and Stade .
- Senate 9: Tax offices Burgdorf , Cloppenburg , Gifhorn , Goslar and Vechta .
- Senate 10: Tax offices of Celle (1), Hanover-North (1) and Wittmund .
- Senate 11: Tax offices Helmstedt , Nienburg , Osnabrück-Land and Osnabrück-Stadt .
- Senate 12: Tax offices Hannover-Land II, Hildesheim , Lüneburg , Vechta and Wittmund .
- Senate 13: Tax offices Bad Bentheim , Bad Gandersheim , Delmenhorst , Hanover-Mitte, Hanover-South, Northeim and Sulingen .
- Senate 14: Tax offices Braunschweig -Altewiekring, Leer , Nordenham , Northeim, Osnabrück-Stadt, Rotenburg , Syke and Verden .
- Senate 15: Tax offices of Goslar , Nienburg , Osterholz-Scharmbeck , Papenburg and Wolfenbüttel .
- Senate 16: Tax offices Aurich , Buchholz , Herzberg , Lüneburg , Uelzen and Wesermünde .
Overlaps between the responsibilities for individual tax offices result from the fact that cases are sometimes only accepted from or up to a certain date.
According to focus of work
In addition to the above-mentioned responsibilities for the tax offices of a certain region, there are substantive work priorities of the individual senates, which regulate the factual responsibility . These are the responsibilities for the following subject areas:
- Submission of agricultural and forestry operations (Chamber of Agriculture contributions): 1st Senate
- Soil estimate : 1st Senate
- Real estate transfer tax : 7th Senate
- Property tax : 1st Senate
- Standard valuation , determination of real estate values: 1. Senate
- Inheritance and gift tax , society- and stock exchange turnover tax , exchange , insurance , fire protection , Betting and Lotteries control , Gaming- and Troncabgabe : 3. Senate
- Liability (including wage tax liability ): 11th Senate
- Motor vehicle tax : 14th Senate
- Burden equalization charges: 1. Senate
- Bonuses and allowances: 2nd Senate
- Requests for mutual legal assistance : 2nd Senate
- Request for legal protection: 6th Senate
- Legal protection requests against tax offices for large-scale company audits and tax offices for search and criminal matters: 6th Senate
- Sales tax : 5th Senate and 16th Senate
- Wealth tax : 1st Senate
- Enforcement (with exceptions): 15th Senate
- Admissibility of assistance in tax matters: 6th Senate
- Disputes over jurisdiction following a complaint procedure : 11th Senate
Authority management and public relations
Court President ( head of agency ) of the Finance Court since 2003 Hartmut Pust, vice president Wojciech Hauschild (since 2012).
See also
Individual evidence
Web links
- Internet presence of the Lower Saxony Finance Court
- Overview of the jurisprudence of the Lower Saxony Finance Court
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Coordinates: 52 ° 22 ′ 34.9 " N , 9 ° 44 ′ 46.2" E