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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 Fiscal ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Fiscal Court
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 s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rhineland-Palatinate
Rhineland-Palatinate ( , ; ; ; ) 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 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 latter was returned to German control in 1957. Rhineland-Palatinate's natural and c ... [...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] |
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] |
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 b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Thuringia
Thuringia (; officially the Free State of Thuringia, ) is one of Germany, Germany's 16 States of Germany, states. With 2.1 million people, it is 12th-largest by population, and with 16,171 square kilometers, it is 11th-largest in area. Erfurt is the capital and largest city. Other cities include Jena, Gera and Weimar. Thuringia is bordered by Bavaria, Hesse, Lower Saxony, Saxony, and Saxony-Anhalt. It has been known as "the green heart of Germany" () from the late 19th century due to its broad, dense forest. Most of Thuringia is in the Saale drainage basin, a bank (geography), left-bank tributary of the Elbe. Thuringia is home to the Rennsteig, Germany's best-known hiking, hiking trail. Its winter resort of Oberhof, Germany, Oberhof makes it a well-equipped winter sports destination – half of Germany's 136 Winter Olympics, Winter Olympic gold medals had been won by Thuringian athletes as of 2014. Thuringia was favoured by or was the birthplace of three key intellectu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kiel
Kiel ( ; ) is the capital and most populous city in the northern Germany, German state of Schleswig-Holstein. With a population of around 250,000, it is Germany's largest city on the Baltic Sea. It is located on the Kieler Förde inlet of the Bay of Kiel and lies in the southeast of the Jutland Peninsula, on the mouth of the Schwentine River, approximately northeast of Hamburg. The world's busiest artificial waterway, the Kiel Canal, has a terminus in Kiel's Holtenau district. This canal connects the Baltic to the North Sea, with its other end in Brunsbüttel. Most of Kiel is part of Holstein. The boroughs north of the Schwentine also belong to Wagria, while those north of the Kiel Canal are historically part of Southern Schleswig. Kiel is one of Germany's major maritime centres, known for a variety of international sailing events, including the annual Kiel Week, which is the biggest sailing event in the world. Kiel is also known for the Kiel mutiny, Kiel Mutiny, when sailors re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Schleswig-Holstein
Schleswig-Holstein (; ; ; ; ; occasionally in English ''Sleswick-Holsatia'') is the Northern Germany, northernmost of the 16 states of Germany, comprising most of the historical Duchy of Holstein and the southern part of the former Duchy of Schleswig. Its capital city is Kiel; other notable cities are Lübeck and Flensburg. It covers an area of , making it the 5th smallest German federal state by area (including the city-states). Historically, the name can also refer to a larger region, containing both present-day Schleswig-Holstein and the former South Jutland County (Northern Schleswig; now part of the Region of Southern Denmark) in Denmark. Schleswig, named South Jutland at the time, was under Danish control during the Viking Age, but in the 12th century it became a duchy within Denmark due to infighting in the Danish Royal House. It bordered Holstein, which was a part of the Holy Roman Empire. Beginning in 1460, the King of Denmark ruled both Schleswig and Holstein as the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dessau-Roßlau
Dessau-Roßlau () is a '' kreisfreie Stadt'' (urban district) in the German state of Saxony-Anhalt. It is situated at the confluence of the rivers Elbe and Mulde. The town was formed by merging the towns of Dessau and Roßlau as part of the 2007 regional boundary reform of Saxony-Anhalt ( Kreisreform Sachsen-Anhalt). The reform involved a reduction in the number of rural districts in the state from 21 to 11, in anticipation of a continued population decline. Dessau-Roßlau is the third largest town of Saxony-Anhalt by population, after Magdeburg and Halle (Saale). Its area is . Dessau Dessau is the largest population centre within Dessau-Roßlau, with approximately 79,000 inhabitants (2021). Most of the town is located on the left bank of the river Mulde, south of its confluence with the river Elbe. Dessau was first mentioned in 1213, and became the capital of a small state ( Anhalt-Dessau) in the 14th century. Between 1863 and 1918, it was the capital of Anhalt. Si ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saxony-Anhalt
Saxony-Anhalt ( ; ) is a States of Germany, state of Germany, bordering the states of Brandenburg, Saxony, Thuringia and Lower Saxony. It covers an area of and has a population of 2.17 million inhabitants, making it the List of German states by area, 8th-largest state in Germany by area and the List of German states by population, 11th-largest by population. Its capital and most populous city is Magdeburg. The state of Saxony-Anhalt was formed in July 1945 after World War II, when the Soviet Military Administration in Germany, Soviet army administration in Allied-occupied Germany formed it from the former Free State of Prussia, Prussian Province of Saxony and the Free State of Anhalt. Saxony-Anhalt became part of the East Germany, German Democratic Republic in 1949, but was dissolved in 1952 during Administrative divisions of East Germany, administrative reforms and its territory was divided into the districts of Halle (Bezirk), Halle and Magdeburg (Bezirk), Magdeburg. Follow ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Leipzig
Leipzig (, ; ; Upper Saxon: ; ) is the most populous city in the States of Germany, German state of Saxony. The city has a population of 628,718 inhabitants as of 2023. It is the List of cities in Germany by population, eighth-largest city in Germany and is part of the Central German Metropolitan Region. The name of the city is usually interpreted as a Slavic term meaning ''place of linden trees'', in line with many other Slavic placenames in the region. Leipzig is located about southwest of Berlin, in the southernmost part of the North German Plain (the Leipzig Bay), at the confluence of the White Elster and its tributaries Pleiße and Parthe. The Leipzig Riverside Forest, Europe's largest intra-city riparian forest, has developed along these rivers. Leipzig is at the centre of Neuseenland (''new lake district''). This district has Bodies of water in Leipzig, several artificial lakes created from former lignite Open-pit_mining, open-pit mines. Leipzig has been a trade city s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saxony
Saxony, officially the Free State of Saxony, is a landlocked state of Germany, bordering the states of Brandenburg, Saxony-Anhalt, Thuringia, and Bavaria, as well as the countries of Poland and the Czech Republic. Its capital is Dresden, and its largest city is Leipzig. Saxony is the List of German states by area, tenth largest of Germany's sixteen states, with an area of , and the List of German states by population, sixth most populous, with more than 4 million inhabitants. The term Saxony (other), Saxony has been in use for more than a millennium. It was used for the medieval Duchy of Saxony, the Electorate of Saxony of the Holy Roman Empire, the Kingdom of Saxony, and twice for a republic. The first Free State of Saxony was established in 1918 as a constituent state of the Weimar Republic. After World War II, it was under Soviet occupation before it became part of communist East Germany and was abolished by the government in 1952. Following German reunificat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
