Federal Fiscal Court, Germany

Also known as the Federal Finance Court or Bundesfinanzhof in German. The court of last resort within the German jurisdiction over tax and customs matters. It is one of the five Federal Supreme Courts, established according to Article 95 of the Basic Law and has its seat in Munich. The Federal Fiscal Court predominantly adjudicates in legal remedy procedures upon the legality of assessments of taxes and duties, furthermore about child allowance, investment allowance and certain concerns regarding the professional law for tax consultants. The main task of the Court is to ensure the consistency of both, application and execution of law by the interpretation of the law. In addition, the case law of the Federal Fiscal Court contributes to the development of tax law in conformity with the Basic Law. Oftentimes, the jurisdiction of the Court has considerable effects on the legal practice of the fiscal administration and extensive impact on the federal budget.
Notes:   Only basic information available in English. Other information are only available in German.
Website:   www.bundesfinanzhof.de/


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Guide ID: 3120 - Last Updated: July 29, 2013

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