Fiscal Court (Germany)

The Fiscal Court (German: Finanzgericht, abbreviated FG) is a specialised German court with fiscal jurisdiction. Under German law, the Fiscal Court is the court of first instance for legal action in fiscal disputes. The Fiscal Court rules on legal disputes between citizens and tax authorities (tax offices, customs authorities, family funds [Familienkassen] and the Deutsche Rentenversicherung Bund in matters relating to pension benefits [Section 98 German Income Tax Act [de]]).

The punishment of tax offenders is not one of the responsibilities of the Fiscal Courts. The Fiscal Courts are not an extended arm of the tax administration, but are legally independent like any other German court.

The structure of the German courts with fiscal jurisdiction is two-tiered. The appeals against decisions by the Fiscal Courts is heard by the Federal Fiscal Court.

List of the Fiscal Courts

Germany has 18 Fiscal Courts[1][2] and one Federal Fiscal Court. Every German state (Bundesland) has one Fiscal Court except Berlin and Brandenburg, which have a shared Fiscal Court, Bavaria, which has two Fiscal Courts (in Munich and Nuremberg) and North Rhine-Westphalia, which has three Fiscal Courts (Düsseldorf, Cologne and Münster).

State of Germany Finance Courts Reference
Baden-Württemberg Fiscal Court Baden-Württemberg [de] (in Stuttgart) [1][2]
Bavaria Fiscal Court Munich [de] (with external senates in Augsburg)
Finance Court Nuremberg [de] 		[1][2]
Berlin und Brandenburg Fiscal Court of the Länder Berlin-Brandenburg [de] (in Cottbus) [1][2]
Bremen Fiscal Court Bremen [de] [1][2]
Hamburg Fiscal Court Hamburg [de] [1][2]
Hesse Fiscal Court Hesse [de] (in Kassel) [1][2]
Mecklenburg-Vorpommern Fiscal Court Mecklenburg-Vorpommern [de] (in Greifswald) [1][2]
Lower Saxony Fiscal Court Lower Saxony [de] (in Hanover) [1][2]
North Rhine-Westphalia Fiscal Court Düsseldorf [de]
Fiscal Court Cologne [de]
Fiscal Court Münster [de] 		[1][2]
Rhineland-Palatinate Fiscal Court Rhineland-Palatinate [de] (in Neustadt an der Weinstraße) [1][2]
Saarland Fiscal Court of the Saarland [de] (in Saarbrücken) [1][2]
Saxony Fiscal Court Saxony [de] (in Leipzig) [1][2]
Saxony-Anhalt Fiscal Court of the State of Saxony-Anhalt [de] (in Dessau-Roßlau) [1][2]
Schleswig-Holstein Fiscal Court Saxony [de] (in Kiel) [1][2]
Thuringia Fiscal Court Thuringia [de] (in Gotha) [1][2]

References

  1. ^ a b c d e f g h i j k l m n o p "The fiscal jurisdiction: The fiscal courts (of first instance)". Federal Fiscal Court (in German). 2023. Archived from the original on 8 October 2022. Retrieved 25 February 2023.
  2. ^ a b c d e f g h i j k l m n o p Schaumburg & Hendricks 2018, p. 2.

Bibliography

  • Schaumburg, Heide; Hendricks, Michael, eds. (2018). Steuerrechtsschutz (in German) (4 ed.). Otto Schmidt. ISBN 9783504165673.

Read other articles:

Grand Prix F1 Brasil 2007

Artikel ini telah dinilai sebagai artikel pilihan pada 15 Januari 2018 (Pembicaraan artikel) Koordinat: 23°42′13″S 46°41′59″W / 23.70361°S 46.69972°W / -23.70361; -46.69972 Grand Prix Brasil 2007 Lomba ke-17 dari 17 dalam Formula Satu musim 2007← Lomba sebelumnyaLomba berikutnya → Detail perlombaan[1][2]Tanggal 21 Oktober 2007 (2007-10-21)Nama resmi XXXVI Grande Prêmio do BrasilLokasi Autódromo ...

 

Eye injuries in the 2019–2020 Chilean protests

Eye injuries sustained by protestors Protester in Chile with eye patch, November 2, 2019. An injured protester during the 2019–2020 Chilean protests in Santiago. The 2019–2020 Chilean protests are characterised by widespread eye injuries, including many globe ruptures (exploded eyes), among protesters as result of Chilean riot police's use of rubber bullets and tear gas grenades. Data from the National Institute of Human Rights (INDH) shows that the use of rubber bullets and pellets by se...

 

Ceratopsidae

Ceratopsidae Periode Kapur Akhir,~83–66 jtyl PreЄ Є O S D C P T J K Pg N Montase dari empat anggota Ceratopsidae. Searah jarum jam dari kiri atas: Titanoceratops, Styracosaurus, Utahceratops dan TriceratopsTaksonomiKerajaanAnimaliaFilumChordataKelasReptiliaOrdoOrnithischiaUpaordoCeratopsiaFamiliCeratopsidae Tata namaSinonim takson Agathaumidae Cope, 1891 Torosauridae Nopcsa, 1915 Subkelompok †Ceratops? †Dysganus †Centrosaurinae †Chasmosaurinae lbs Ceratopsidae (terkadang dise...

Aparima (fleuve)

Pour les articles homonymes, voir Aparima (homonymie). Aparimaanglais : Aparima River, anglais : Jacob's River Aparima River sur OpenStreetMap. Caractéristiques Longueur 100 km [note 1] Cours Source chaîne de «Takitimu» · Coordonnées 45° 44′ 15″ S, 168° 05′ 43″ E Embouchure Détroit de Foveaux · Altitude 0 m · Coordonnées 46° 20′ 02″ S, 168° 01′ 04″ E Géographie Pays traversés Nouve...

 

List of UK top-ten singles in 1994

1990s in music in the UK Number-one singlesNumber-one albumsBest-selling singlesBest-selling albums Events 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 ←1980s 2000s→ Marti Pellow and his band Wet Wet Wet had the best selling single of 1994 with Love Is All Around, which spent fifteen consecutive weeks at number-one and 20 weeks in the top 10 altogether. Danish singer Whigfield (pictured in 2009) had the second best selling single of this year with Saturday Night, which spent four we...

 

Mary McLeod Bethune

Mary McLeod Bethune. Mary McLeod Bethune adalah seorang tokoh pendidikan dan aktivis pembela hak wanita.[1] Dia dilahirkan di Mayesville, Carolina Selatan pada 10 Juli 1871.[1] Pada tahun 1888, dia menuntut ilmu di Seminari Scotia dan lulus tahun 1894.[2] Setelah memiliki pengalaman mengajar di beberapa sekolah, pada tahun 1904 Bethune mendirikan suatu institusi untuk melatih gadis negro di daerah Daytona dalam bidang industri (Daytona Normal and Industrial Institute f...

WBEZ

Public radio station in Chicago WBEZChicago, IllinoisBroadcast areaChicago metropolitan areaFrequency91.5 MHz (HD Radio)BrandingWBEZ 91.5ProgrammingFormatNews/Talk (Public)SubchannelsHD2: Vocalo (Urban alternative)AffiliationsAmerican Public MediaBBC World ServiceNPRPublic Radio ExchangeOwnershipOwnerChicago Public MediaSister stationsWBEWHistoryFirst air dateApril 7, 1943; 81 years ago (1943-04-07)Former call signsWBEZ-FM (1983–88)Former frequencies42.5 MHz (1943–19...

 

No. 102 Squadron RAF

Defunct flying squadron of the Royal Air Force No. 102 (Ceylon) Squadron RAFNo. 102 Squadron badgeActive9 Aug 1917 – 3 Jul 1919 1 Oct 1935 – 28 Feb 1946 20 Oct 1954 – 20 Aug 1956 1 Aug 1959 – 27 Apr 1963[1]Country United KingdomBranch Royal Air ForceNickname(s)Ceylon[2]Morecambe's 'own' Squadron[3] (Unofficial)Motto(s)Latin: Tentate et Perficite(Attempt and achieve)[2][3]InsigniaSquadron Badge heraldryOn a demi-terrestrial globe a lion rampant g...

 

Prasad V. Potluri

Indian entrepreneur and philanthropist This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages) This article reads like a press release or a news article and may be largely based on routine coverage. Please help improve this article and add independent sources. (May 2019) This article contains wording that promotes the subject in a subjective manner without imparting real information. Please remov...

Masco

Construction and Home Improvement Company Masco CorporationCompany typePublicTraded asNYSE: MASS&P 500 componentFounded1929; 95 years ago (1929) (as Masco Screw Products Company)FounderAlex ManoogianHeadquartersLivonia, Michigan, U.S.Key peopleRichard Manoogian(chairman emeritus)[1]Keith J. Allman(president and chief executive officer)Number of employees26,000[2] (2017)Websitemasco.com Ford Motor Company Building (Former Masco Headquarters), Tay...

 

Ljubomir Kaljević

Ljubomir Kaljević Ljubomir Kaljević (Užice, 1841 – Belgrado, 20 marzo 1907) è stato un politico serbo, primo ministro del Regno di Serbia dall’8 ottobre 1875 al 6 maggio 1876. Biografia Dopo aver studiato a Heidelberg e Parigi, torna in Serbia dove, sul giornale Serbia, inizia a pubblicare articoli contro il principe Mihailo Obrenović. Eletto in Parlamento nel 1871 Kaljević viene nominato Ministro delle Finanze. Nel 1875 viene incaricato di formare un nuovo governo che preparò la g...

 

Liebig's law of the minimum

Growth is limited by the scarcest resource Liebig's law of the minimum, often simply called Liebig's law or the law of the minimum, is a principle developed in agricultural science by Carl Sprengel (1840) and later popularized by Justus von Liebig. It states that growth is dictated not by total resources available, but by the scarcest resource (limiting factor). The law has also been applied to biological populations and ecosystem models for factors such as sunlight or mineral nutrients. Appl...

Sholinganallur

For other uses, see Sholinganallur (disambiguation). This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages) This article contains content that is written like an advertisement. Please help improve it by removing promotional content and inappropriate external links, and by adding encyclopedic content written from a neutral point of view. (November 2017) (Learn how and when to remove this message)...

 

Автозаводская (станция МЦК)

У этого термина существуют и другие значения, см. Автозаводская. ПлатформаАвтозаводская14 Московское центральное кольцоМосковская железная дорога 55°42′23″ с. ш. 37°39′47″ в. д.HGЯO Станция Кожухово Регион ж. д. Московско-Курский Дата открытия 10 сентября 2016 Проек�...

 

Wedding of Rainier III, Prince of Monaco, and Grace Kelly

April 1956 wedding of Monagasque ruler Rainier III and American actress Grace Kelly Wedding of Rainier III, Prince of Monaco, and Grace KellyDual princely cypher of Prince Rainier and Princess Grace of MonacoDate 18 April 1956 (civil ceremony) 19 April 1956 (religious ceremony)VenuePrince's Palace of Monaco Saint Nicholas CathedralLocationMonaco-Ville, MonacoParticipantsRainier III, Prince of MonacoGrace Kelly The wedding of Rainier III, Prince of Monaco, and Grace Kelly took place on 18 and ...

Maharishi Mahesh Yogi

Indian guru (191?–2008) Maharishi Mahesh YogiMaharishi Mahesh Yogi in 1978PersonalBornMahesh Prasad Varma12 January 191?[Note 1]Rajim, Central Provinces and Berar, British India (present-day Chhattisgarh, India) [1]DiedFebruary 5, 2008 (aged 90–97)Vlodrop, Limburg, NetherlandsReligionHinduismOrganizationFounder ofTranscendental Meditation movementGlobal Country of World PeacePhilosophyTranscendental MeditationSenior postingGuruBrahmananda SaraswatiHonoursMaharish...

 

Just the Two of Us (Grover Washington Jr. song)

1981 R&B song This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: Just the Two of Us Grover Washington Jr. song – news · newspapers · books · scholar · JSTOR (December 2022) (Learn how and when to remove this message) Just the Two of UsSingle by Grover Washington Jr. featuring Bill Withersfrom the album...

 

Bahasa di Spanyol

Bahasa diSpanyolResmiSpanyol (nasional); Catalonia/Valencia, Galicia, Basque dan Aran (wilayah tertentu)DaerahAmazigh, Arab Ceuta, Aragon, Aran, Asturia, Basque, Catalonia, Galicia, Leon, Portugis[1]MinoritasCaló[1]ImigranSpanyol, Portugis, Darija, Berber, Rumania, Quechua, Inggris, Jerman, Prancis, Bulgaria, Ukraina, Rusia, Wolof, Punjab,[2] Hindi–Urdu, dialek-dialek Wu (Qingtian & Wenzhou)[3](lihat imigrasi ke Spanyol)IsyaratBahasa Isyarat Spanyol Baha...

抹茶

「お抹茶」はこの項目へ転送されています。お笑い芸人については「トンツカタン」をご覧ください。 チャノキ > 茶 > 緑茶・日本茶 > 抹茶 抹茶中国語 抹茶（末茶） 発音記号標準中国語漢語拼音mǒcháIPA[mɔ̌.tʂʰɑ́]粤語IPA[mūːt̚.tsʰȁː]粤拼mut3-caa4日本語漢字 抹茶 抹茶（まっちゃ）は、中国の末茶（モチャ）を起源とする緑茶の一種。12�...

 

Computer data storage

Storage of digital data readable by computers For broader coverage of this topic, see Data storage. 1 GiB of SDRAM mounted in a computer. An example of primary storage. 15 GB PATA hard disk drive (HDD) from 1999. When connected to a computer it serves as secondary storage. 160 GB SDLT tape cartridge, an example of off-line storage. When used within a robotic tape library, it is classified as tertiary storage instead. Read/Write DVD drive with cradle for media extended Computer ...