Schleswig-Holstein Finance Court
The Schleswig-Holstein Finance Court is the Finance Court (FG) of the federal state of Schleswig-Holstein . It employs 15 professional judges and 76 honorary judges in five senates .
Seat and District of the Court
The Schleswig-Holstein Finance Court has its seat in Kiel . The judicial district covers the area of the entire state.
However , the court is not responsible for disputes about customs duties in its district . A "Joint Senate for Customs and Excise Tax Matters" has been set up at the Hamburg Finance Court , which also handles the proceedings from the states of Hamburg and Lower Saxony .
building
The courthouse is located at Beselerallee 39–41 .
Instance move
Since the financial jurisdiction is structured in two stages, the Schleswig-Holstein Finance Court is a higher regional court in accordance with Section 2 FGO , but nevertheless acts as the court of entry in the first instance. The Federal Fiscal Court in Munich is subordinate to it .
history
Section 1 of the Military Government Ordinance No. 175 of the Central Justice Office for the British Zone established a finance court in Kiel on February 1, 1949, which was responsible for the territory of Schleswig-Holstein. The state law of December 20, 1965 stipulated that this tax court will continue to exist.
management
Birger Brandt is the president of the court .
See also
Individual evidence
- ↑ Section 56 (1 ) sentence 1 of the State Justice Act (LJG) of April 17, 2018, GVOBl. 2018, 231, report 441 .
- ↑ Section 56 (2) LJG.
- ^ Ordinance Sheet for the British Zone 1948, 385
- ↑ Business distribution plan, status: January 1st, 2013 ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (PDF; 115 kB), accessed on January 29, 2013
Web links
- Internet presence of the Schleswig-Holstein Finance Court. Retrieved September 11, 2018 .
- Overview of the jurisdiction of the Schleswig-Holstein Finance Court. Retrieved September 11, 2018 .
Coordinates: 54 ° 20 ′ 10.2 ″ N , 10 ° 8 ′ 17 ″ E