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Federal Finance Court Of Germany
The Federal Fiscal Court ( ; abbreviated ) is one of five federal supreme courts of Germany, established according to Article 95 of the Basic Law. It is the federal court of appeal for tax and customs matters in cases which have already been heard by the subordinate instance, namely the Fiscal Courts. The Federal Fiscal Court was established in 1950 (succeeding the Supreme Fiscal Court of the German Empire (the , established in 1918). The court has its seat in Munich. List of presidents of the Federal Fiscal Court Gallery BFinanzhof Muenchen-01.jpg, ''Federal Fiscal Court Building'' in Munich References Bibliography * External links * * Information in English from the Federal Fiscal Court {{DEFAULTSORT:Federal Fiscal Court Germany Germany, officially the Federal Republic of Germany, is a country in Central Europe. It lies between the Baltic Sea and the North Sea to the north and the Alps to the south. Its sixteen States of Germany, constituent ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Germany
Germany, officially the Federal Republic of Germany, is a country in Central Europe. It lies between the Baltic Sea and the North Sea to the north and the Alps to the south. Its sixteen States of Germany, constituent states have a total population of over 84 million in an area of , making it the most populous member state of the European Union. It borders Denmark to the north, Poland and the Czech Republic to the east, Austria and Switzerland to the south, and France, Luxembourg, Belgium, and the Netherlands to the west. The Capital of Germany, nation's capital and List of cities in Germany by population, most populous city is Berlin and its main financial centre is Frankfurt; the largest urban area is the Ruhr. Settlement in the territory of modern Germany began in the Lower Paleolithic, with various tribes inhabiting it from the Neolithic onward, chiefly the Celts. Various Germanic peoples, Germanic tribes have inhabited the northern parts of modern Germany since classical ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Munich
Munich is the capital and most populous city of Bavaria, Germany. As of 30 November 2024, its population was 1,604,384, making it the third-largest city in Germany after Berlin and Hamburg. Munich is the largest city in Germany that is not a state of its own. It ranks as the 11th-largest city in the European Union. The metropolitan area has around 3 million inhabitants, and the broader Munich Metropolitan Region is home to about 6.2 million people. It is the List of EU metropolitan regions by GDP#2021 ranking of top four German metropolitan regions, third largest metropolitan region by GDP in the European Union. Munich is located on the river Isar north of the Alps. It is the seat of the Upper Bavaria, Upper Bavarian administrative region. With 4,500 people per km2, Munich is Germany's most densely populated municipality. It is also the second-largest city in the Bavarian language, Bavarian dialect area after Vienna. The first record of Munich dates to 1158. The city ha ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bavaria
Bavaria, officially the Free State of Bavaria, is a States of Germany, state in the southeast of Germany. With an area of , it is the list of German states by area, largest German state by land area, comprising approximately 1/5 of the total land area of Germany, and with over 13.08 million inhabitants, it is the list of German states by population, second most populous German state, behind only North Rhine-Westphalia; however, due to its large land area, its population density is list of German states by population density, below the German average. Major cities include Munich (its capital and List of cities in Bavaria by population, largest city, which is also the list of cities in Germany by population, third largest city in Germany), Nuremberg, and Augsburg. The history of Bavaria includes its earliest settlement by Iron Age Celts, Celtic tribes, followed by the conquests of the Roman Empire in the 1st century BC, when the territory was incorporated into the provinces of Ra ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Basic Law For The Federal Republic Of Germany
The Basic Law for the Federal Republic of Germany () is the constitution of the Germany, Federal Republic of Germany. The West German Constitution was approved in Bonn on 8 May 1949 and came into effect on 23 May after having been approved by the occupying western Allies of World War II on 12 May. It was termed "Basic Law" (, ) to indicate that it was a provisional piece of legislation pending the reunification of Germany. However, when reunification took place in 1990, the Basic Law was retained as the definitive constitution of reunified Germany. Its original field of application ()—that is, the states that were initially included in the West Germany, Federal Republic of Germany—consisted of the three Western Allies' zones of occupation, but at the insistence of the Western Allies, formally excluded West Berlin. In 1990, the Treaty on the Final Settlement with Respect to Germany, Two Plus Four Agreement between the two parts of Germany and all four Allies stipulated the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fiscal Court (Germany)
The Fiscal Court (, abbreviated ) 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 [] and the in matters relating to pension benefits [Section 98 ]). 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 and one Federal Fiscal Court. Every German state () has one Fiscal Court except Berlin and Brandenburg, which have a shared Fiscal Court, Bavaria, which has two Fiscal ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Courts (Germany)
In Germany, federal courts ( , singular ) are courts which are established by federal law. According to article 92 of the Basic Law for the Federal Republic of Germany, the judiciary power is exercised by the Federal Constitutional Court, the federal courts provided for in the Basic Law, and the courts of the Länder ( ''Landesgerichte''). The federal courts are: *Supreme courts, mandated by article 95 of the Basic Law **Federal Court of Justice (supreme court of ordinary jurisdiction) ** Federal Administrative Court (supreme court of administrative jurisdiction) ** Federal Fiscal Court (supreme court of financial jurisdiction) ** Federal Labour Court (supreme court of labour jurisdiction) ** Federal Social Court (supreme court of social jurisdiction) *Other courts, created under article 96 of the Basic Law ** Federal Patent Court, a court of ordinary jurisdiction ** and , courts of administrative jurisdiction for disciplinary proceedings against members of the Bundeswehr It is al ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hans Müller (politician)
Hans Müller (25 June 1884 in Trier – 19 April 1961 in München) was a German jurist, an administrator and politician, a member of the Freikorps and of the Nazi Party. He was also a member of the CSU. Müller studied law and economy in Bonn, Freiburg im Breisgau and Munich, and was promoted in 1910 to Dr. jur. et rer. pol. Müller served since 1911 at the Fiscal Courts in Mülheim an der Ruhr and Düsseldorf, was President of the in Karlsruhe from 1927 to 1933 and judge at the ' from 1933 to 1945. After the Second World War World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ..., Müller joined the CSU, serving from 1946 to 1950 in the Landesvorstand and in the Ministry of Agriculture of Bavaria. From 22 October 1945 to 18 December 1950 he served as Staatsrat and state secret ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Iris Ebling
Iris Ebling (born 9 May 1940 in Berlin) was a German lawyer who served from 1999 to 2005 as President of the Federal Fiscal Court. Ebling was the first woman to become President of one of the highest federal courts. In 1974, she was appointed a judge at the Munich Fiscal Court In the U.S. State of Kentucky, the legislative body of List of counties in Kentucky, each county is known as the Fiscal Court. Each court consists of the County judge/executive; and either three to eight magistrates elected from individual distric ... and in 1984 she was elected judge at the Federal Fiscal Court. Ebling retired at the end of May 2005. References 1940 births 21st-century German judges 20th-century German judges Living people 20th-century German women judges 21st-century German women judges 20th-century German women 21st-century German women {{germany-law-bio-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rudolf Mellinghoff
Rudolf Mellinghoff (born 25 November 1954) is a German judge, jurisprudent and tax law expert who served as President of the Federal Fiscal Court from 2011 to 2020. He was also a justice of the Federal Constitutional Court serving in the court's second senate (2001–2011). Career Prior to his appointment to the Federal Constitutional Court, he served as judge at the Federal Fiscal Court from 1997 to 2001. He left the Federal Constitutional Court prematurely to return to the Federal Fiscal Court as its President. In 2022, Mellinghoff was appointed to the Commission for the Reform of the Electoral Law and the Modernization of Parliamentary Work, co-chaired by Johannes Fechner and Nina Warken. Other activities * Max Planck Institute for Tax Law and Public Finance, Member of the Board of Trustees * International Fiscal Association (IFA), Member of the Permanent Scientific Committee (since 2017) * Judicial Integrity Group, Member (since 2010) [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National Supreme Courts
National may refer to: Common uses * Nation or country ** Nationality – a ''national'' is a person who is subject to a nation, regardless of whether the person has full rights as a citizen Places in the United States * National, Maryland, census-designated place * National, Nevada, ghost town * National, Utah, ghost town * National, West Virginia, unincorporated community Commerce * National (brand), a brand name of electronic goods from Panasonic * National Benzole (or simply known as National), former petrol station chain in the UK, merged with BP * National Book Store, a bookstore and office supplies chain in the Philippines * National Car Rental, an American rental car company * National Energy Systems, a former name of Eco Marine Power * National Entertainment Commission, a former name of the Media Rating Council * National Motor Vehicle Company, Indianapolis, Indiana, USA 1900–1924 * National Radio Company, Malden, Massachusetts, USA 1914–1991 * National ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Administrative Courts
An administrative court is a type of specialized court on administrative law, particularly disputes concerning the exercise of public power. Their role is to ascertain that official acts are consistent with the law. Such courts are usually considered separate from ordinary courts. The administrative acts are recognized from the hallmark that they become binding without the consent of the other involved parties. The contracts between authorities and legal persons governed by private law fall usually to the jurisdiction of the general court system. Official decisions contested in administrative courts include: *taxation *dispensation of monetary benefits *environmental licenses *building inspection *child custody *involuntary commitment *immigration decisions *summary public payments (other than fines imposed by general courts) In several countries, in addition to general courts, there is a separate system of administrative courts, where the general and administrative systems ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Courts In Germany
A court is an institution, often a government entity, with the authority to adjudicate legal disputes between parties and administer justice in civil, criminal, and administrative matters in accordance with the rule of law. Courts generally consist of judges or other judicial officers, and are usually established and dissolved through legislation enacted by a legislature. Courts may also be established by constitution or an equivalent constituting instrument. The practical authority given to the court is known as its jurisdiction, which describes the court's power to decide certain kinds of questions, or petitions put to it. There are various kinds of courts, including trial courts, appellate courts, administrative courts, international courts, and tribunals. Description A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
