Reichsfinanzhof

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Reichsfinanzhof in Munich (today Federal Fiscal Court )

The Reichsfinanzhof ( RFH ) was the highest German authority for rulings and decisions in matters relating to Reich tax between 1918 and 1945.

history

Emergence

In the context of the introduction of a sales tax in mid-1918, the question of equal treatment in the territory of the Reich arose, as implementation was a matter for the 26 countries with different authorities. During the discussion about this new tax, the idea of ​​an empire's own tax court came up as the final instance in tax disputes. In the further course, one wanted to not only limit the court to tax matters, but also take into account a possible expansion of jurisdiction in the name. That is why the Reichstag decided not to use the name Reich Tax Court , but instead Reichsfinanzhof, while the Federal Council chose Munich as its seat. The RFH was established by law of July 26, 1918; it began its activities on October 1, 1918.

Contrary to what the terms Reich Tax Court or Reich Finance Court suggest, it was not a court in the sense of the third state authority , but an authority of the Reich finance administration . The Reich Finance Minister proposed the judges to the Reich President for appointment.

The Reichsfinanzhof also decided on the compatibility of Land and Reich law ( Art. 13 Para. 2 WRV in conjunction with Section 6 State Tax Act / Financial Equalization Act), unless the Reich Court was responsible.

Weimar Republic

The substructure of the RFH, the state finance courts , was only created in 1922. In the period that followed, the RFH was able to develop a certain degree of independence and ultimately also checked regulations and orders from the ministry. The court developed its own view of things. So was z. B. the financial situation of the state an important influencing factor on the judiciary. In general, however, it was less the individual case that was considered, but rather the effect on the tax system itself. The RFH came under fire for drafting expert reports on behalf of the Reich and the Länder that could not go unnoticed in later judgments.

National Socialism

The Law to Restore the Civil Service also affected the RFH. Several judges have been retired or transferred to other authorities. During the introduction of the new court president Ludwig Mirre on April 13, 1935, the State Secretary in the RFM, Fritz Reinhardt , expressed his opinion on the future tasks of the RFH.

He stated that the RFH had to consider regulations and judgments from the time before January 30, 1933 in accordance with the National Socialist worldview . The basis for this is the Tax Adjustment Act of 1934. However, the RFH tried to maintain its freedoms, or at least a limited independence, and only partially responded to Reinhardt's demands. This prompted the RFM to test their strengths, which the RFH ultimately had to give in. The Führer Decree to Simplify Administration of August 28, 1939 repealed the state tax courts, the substructure of the RFH, and replaced them with departments for processing contestation matters at the regional tax authorities. It was still possible to lodge a legal complaint with the RFH against the decisions of these departments, but only if the responsible chief finance officer agreed.

The judgments with Jewish participants were usually to their disadvantage. It became quite common for the RFM to intervene in cases and for the RFH to follow the Ministry's opinion.

Development of legal cases from 1933 to 1942
year New
arrivals 		Total
pending 		Done
1933 3,827 6,448 4.117
1934 3,074 5,405 3,642
1935 2,921 4,684 3,320
1936 2,882 4,246 2,904
1937 3,496 4,665 2,936
1938 3,402 5.131 3,314
1939 3,051 4,868 3,079
1940 2.114 3,743 2,494
1941 1,802 3,051 2.121
1942 1,497 2,427 1,644

The successor was the Federal Fiscal Court .

structure

At the beginning of 1944 the following business distribution was in effect:

  • Great Senate
Cases according to Section 66 (1) of the Reich Tax Code, cases according to Section 5 (2) and Section 6 of the Financial Equalization Act, assessment of the general part of the Reich Assessment Act, assessment of the Financial Equalization Act, assessment of cases involving several senates
  • I. Senate
Corporate income tax , trade tax for corporations, legal complaints for the implementation and amendment of the Bond Stock Act , Saarland income tax for legal entities, Mecklenburg trade tax for corporations
  • II. Senate
Capital transfer tax , transfer duty , land transfer tax , vehicle tax , transportation tax , insurance tax , fire protection tax , Betting and lottery tax , stamp duty , capital gains expensive country
  • III. senate
Empire Review , industrial pollution and application, rich wealth tax , flight tax , inheritance tax , gift tax , estate tax , basic value added tax , rent control , rent tax , appreciation tax , debt taxes , paths delivery of countries
  • IV. Senate
Income tax (unless the VI. Senate is responsible), wage tax , tax deduction from capital gains (unless the I. or VI. Senate is responsible), military tax , citizens ' tax , church tax
  • V. Senate
VAT , customs duties , excise taxes , equalization tax , sweetener tax , beer tax , beverage tax of countries and communities Helgoländische common control your vehicle
  • VI. senate
Income tax from commercial operations or agriculture and forestry, trade tax (if the first Senate is not responsible), traveling trade tax , Reich tax code (if no other Senate is responsible), financial equalization including double taxation (if not the Grand Senate is responsible), administrative cost subsidies , Bremen company and trade tax , Mecklenburgische Trade tax in favor of Mecklenburg communities
  • VI.a Senate
all disputes that are non-profit, charitable or church purposes.

Register characters

  • A - Judgment proceedings (legal complaints)
  • B - Decision-making process
  • D - expert opinion
  • F - criminal matters
  • Gr.S. - Great Senate

people

President

  1. 1918 to 1930: Gustav Jahn
  2. 1931 to 1933: Herbert Dorn
  3. 1933 to 1934: Richard Kloß
  4. 1935 to 1945: Ludwig Mirre

Other relatives

See also

literature

  • Bundesfinanzhof: 75 years Reichsfinanzhof. Stollfuss, Bonn 1994, ISBN 3-08-470293-4 .
  • Klaus-Dieter Drüen / Johanna Hey / Rudolf Mellinghoff (eds.): 100 years of tax law in Germany. Festschrift for the Federal Fiscal Court. Otto Schmidt, Cologne 2018, ISBN 978-3-504-01898-6 .
  • Martin Friedenberger (Hrsg.): The realm finance administration in the national socialism. Presentation and documents. Temmen, Bremen 2002, ISBN 3-86108-377-9 ( publications of the Memorial and Educational Center House of the Wannsee Conference 1).
  • Herbert Leidel: The justification of the Reich finance administration. Stollfuss, Bonn 1964 ( series of publications by the Federal Ministry of Finance 1, ISSN  0433-7204 ), (Münster, diss.).
  • Collection of decisions and reports from the Reichsfinanzhof ( RFHE , 1.1920–53.1944 / 54.1952; ZDB -ID 203197-8 )

Web links

Individual evidence

  1. ↑ RGBl. P. 959
  2. ↑ of March 30, 1920 ( RGBl. P. 402 ). In addition, Hans Heinrich Lammers , Walter Simons (ed.): The case law of the State Court for the German Reich and the Reich Court on the basis of Article 13, Paragraph 2 of the Weimar Constitution. Volume 3, Department C: Decisions of the Reich Finance Court ( ZDB -ID 977275-3 ). There are 11 decisions and 2 reports: RGBl. 1921 p. 1332 = RFHE 6, 108 (Lippe, municipal tax surcharges ); RGBl. 1921 p. 1268 = RFHE 6, 187 (Baden-Baden, surcharge on real estate transfer tax); RGBl. 1922 I p. 215 = RFHE 7, 266 (Braunschweig, mining tax ); RFHE 7, 279 (expert opinion: interpretation of §§ 5 and 6 LandesStG); RGBl. 1922 I p. 751 = RFHE 9, 123 (Ilmenau / Unterpörlitz, consumption tax of coal); RFHE 12, 315 (expert opinion: municipal taxes on cattle slaughter); RGBl. 1924 I p. 153 = RFHE 13, 58 (Prussia, stamp duty ); RGBl. 1926 I p. 108 = RFHE 18, 105 (Mecklenburg-Schwerin, property accessories / draft); RGBl. 1927 I p. 40 = RFHE 20, 54 (Hessen, AG-FAG) and RFHE 20, 21 (Bremen, school fees); RGBl. 1927 I p. 70 = RFHE 20, 189 (Lippe, wayside maintenance); RGBl. 1929 I p. 15 = RFHE 24, 221 (Saxony, stamp duty); RGBl. 1933 I p. 104 = RFHE 32, 339 (Baden, branch tax)
  3. ^ Karl Groh: The realm finance administration . Berlin, 1944, pp. 126-127
  4. ^ Karl Groh: The realm finance administration . Berlin, 1944, pp. 123-125; Earlier business distribution plans : DStZ 1930 p. 34 , 1934 p. 285 , 1938 p. 16 ; see also the rules of procedure of the Reichsfinanzhof dated May 29, 1920 ( ZBl. p. 861)

Coordinates: 48 ° 8 ′ 57 ″  N , 11 ° 36 ′ 20 ″  E