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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 Fis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Fiscal Court
The Federal Fiscal Court (''Bundesfinanzhof'') 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 Finance Courts. The ''Federal Fiscal Court'' was established in 1950 (succeeding the supreme Finance Court of the German Reich - ''Reichsfinanzhof'' - established in 1918). Its seat is in Munich. BFinanzhof Muenchen-01.jpg, ''Federal Fiscal Court Building'' in Munich External links Official homepage {{DEFAULTSORT:Federal Finance Court Of Germany |
Rhineland-Palatinate
Rhineland-Palatinate ( , ; german: link=no, Rheinland-Pfalz ; lb, Rheinland-Pfalz ; pfl, Rhoilond-Palz) is a western state of Germany. It covers and has about 4.05 million residents. It is the ninth largest and sixth most populous of the sixteen states. Mainz is the capital and largest city. Other cities are Ludwigshafen am Rhein, Koblenz, Trier, Kaiserslautern, Worms and Neuwied. It is bordered by North Rhine-Westphalia, Saarland, Baden-Württemberg and Hesse and by the countries France, Luxembourg and Belgium. Rhineland-Palatinate was established in 1946 after World War II, from parts of the former states of Prussia (part of its Rhineland and Nassau provinces), Hesse ( Rhenish Hesse) and Bavaria (its former outlying Palatinate kreis or district), by the French military administration in Allied-occupied Germany. Rhineland-Palatinate became part of the Federal Republic of Germany in 1949 and shared the country's only border with the Saar Protectorate until the latt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Courts In Germany
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, and administrative matters in accordance with the rule of law. In both common law and civil law legal systems, courts are the central means for dispute resolution, and it is generally understood that all people have an ability to bring their claims before a court. Similarly, the rights of those accused of a crime include the right to present a defense before a court. The system of courts that interprets and applies the law is collectively known as the judiciary. The place where a court sits is known as a venue. The room where court proceedings occur is known as a courtroom, and the building as a courthouse; court facilities range from simple and very small facilities in rural communities to large complex facilities in urban communities. The practical authority given ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Administrative Courts
Administration may refer to: Management of organizations * Management, the act of directing people towards accomplishing a goal ** Administrative Assistant, traditionally known as a Secretary, or also known as an administrative officer, administrative support specialist, or management assistant is a person whose work consists of supporting management, including executives, using a variety of project management, communication, or organizational skills, while in some cases, in addition, may require specialized knowledge acquired through higher education. ** Administration (government), management in or of government *** Administrative division ** Academic administration, a branch of an academic institution responsible for the maintenance and supervision of the institution ** Arts administration The arts are a very wide range of human practices of creativity, creative expression, storytelling and culture, cultural participation. They encompass multiple diverse and plural m ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gotha
Gotha () is the fifth-largest city in Thuringia, Germany, west of Erfurt and east of Eisenach with a population of 44,000. The city is the capital of the district of Gotha and was also a residence of the Ernestine Wettins from 1640 until the end of monarchy in Germany in 1918. The House of Saxe-Coburg and Gotha originating here spawned many European rulers, including the royal houses of the United Kingdom, Belgium, Portugal (until 1910) and Bulgaria (until 1946). In the Middle Ages, Gotha was a rich trading town on the trade route ''Via Regia'' and between 1650 and 1850, Gotha saw a cultural heyday as a centre of sciences and arts, fostered by the dukes of Saxe-Gotha. The first duke, Ernest the Pious, was famous for his wise rule. In the 18th century, the ''Almanach de Gotha'' was first published in the city. The publisher Justus Perthes and the encyclopedist Joseph Meyer made Gotha a leading centre of German publishing around 1800. In the early 19th century, Gotha was a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
