Financial Courts (FGO)

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FGO

Date of completion: 06.10.1965

Full quote:

" Financial court order in the version of the notice of 28 March 2001 (BGBl. I p. 442, 2262; 2002 I p. 679), most recently by Article 14 of the Law of 8 July 2014 (BGBl. I p. 890).

Status:	New by Bek. v. 28.3.2001 I 442, 2262; 2002 I 679
	Last amended by Art. 14 G v. 8.7.2014 I 890

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1981 + + +) 
(+ + + For application cf.  § 18h UStG 1980 + + +) 
(+ + + measures for beigetr.  five countries, see  FGO Annex EV + + +) 

  

The G appears in the five countries that have joined the Union (Art. 1 (1) EinigVtr) gem. L. I Kap III Sachg. A Sect. III No. 7 EinigVtr v. 31.8.1990 iVm Art. 1 G v. 23.9.1990 II 885, 928 with measures in force; in the part of the Land of Berlin, in which the Basic Law has not been applied until now, it is valid according to the law. Sect. IV No 2 (b) EinigVtr without measures

Part one
Court constitution

Section I
Courts

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§ 1

The financial jurisdiction shall be exercised by independent, special administrative courts, separate from the administrative authorities. Unofficial table of contents

§ 2

Courts of financial jurisdiction are
in the countries, the financial courts as the upper national courts,
in the federal government of the Bundesfinanzhof with its headquarters in Munich. Unofficial table of contents

§ 3

(1) By law,

1.

the establishment and the lifting of a financial court;

2.

the transfer of a place of jurisdiction;

3.

changes in the demarcation of the judicial districts,

4.

the allocation of individual subjects to a financial court for the counties of several financial courts,

5.

the establishment of individual Senate of the financial court in other places,

6.

the transfer of pending proceedings to another court in the case of measures under points 1, 3 and 4 if the competence is not to comply with the rules in force so far.

(2) Several countries may agree to establish a common financial court or joint Senate of a financial court or the extension of judicial districts beyond the national borders, including for individual subjects. Unofficial table of contents

§ 4

For the courts of the financial jurisdiction, the provisions of the Second Title of the Law of the Court of Justice shall apply accordingly. Unofficial table of contents

§ 5

(1) The financial court shall consist of the President, the Chairman Judges and other Judges in the required number. The appointment of a chairman of the judge may be waited if only one senate exists in a court. (2) In the case of the financial courts, senate is formed. Customs, excise duty and financial monopoly matters are to be summed up in special senates. (3) The Senate will decide in the occupation with three judges and two honorary judges, unless a single judge decides. In the case of decisions taken outside the oral proceedings and in the case of court proceedings (§ 90a), the honorary judges do not act. (4) The Länder can by law the participation of two honorary judges in the decisions of the Individual judges. The second sentence of paragraph 3 shall remain unaffected. Unofficial table of contents

§ 6

(1) The Senate may delegate the legal dispute to one of its members as a single judge for the decision if:

1.

the object has no particular difficulties of an actual or legal nature, and

2.

the case has no fundamental meaning.

(2) The lawsuit may not be transferred to the individual judge if an oral hearing has already been carried out before the Senate, unless a pre-order, partial or intermediate judgment has since been issued. (3) The individual judge may after hearing the person concerned transfers the dispute back to the Senate if it emerges from a substantial change in the process situation that the case is of fundamental importance or that the case has particular difficulties in actual or legal proceedings. Type. A re-transfer to the individual judge shall be excluded. (4) Decisions pursuant to paragraphs 1 and 3 shall be indisputable. The revision cannot be based on a non-transferable transfer. Unofficial table of contents

§ § 7 to 9 (omitted)

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§ 10

(1) The Federal Finance Court shall consist of the President and the Chairpersons of Judges and other Judges in the required number. (2) The Federal Finance Court shall be composed of Senate. (3) The Senate of the Federal Financial Court shall decide in the occupation of five Judges, in the case of decisions outside the oral proceedings, in the occupation of three judges. Unofficial table of contents

§ 11

(1) A Grand Senate is formed at the Federal Finance Court. (2) The Grand Senate decides if a Senate wishes to deviate from the decision of another Senate or the Grand Senate in a legal matter. (3) A submission to the Grand Senate is only if the Senate, whose decision is to be dismissed, has declared, at the request of the discerning Senate, that the Senate shall maintain its legal opinion. If the Senate, whose decision is to deviate from the decision, is no longer able to deal with the question of law on account of a change in the business distribution plan, the Senate shall replace it in accordance with the business distribution plan for the case in which the Senate is responsible for the by way of derogation, it would now be responsible. The senate decides on the question and the answer by decision in the occupation required for judgments. (4) The discerning senate may submit a question of fundamental importance to the Grand Senate for a decision, if that is the case. (5) The Grand Senate consists of the President and a Judge of the Senate, in which the President does not preside over the President. In the event of the President's prevention, a judge from the Senate to which he belongs shall replace him. (6) The members and the representatives shall be appointed by the Bureau for a financial year. The President of the Grand Senate is chaired by the President, while the oldest Member is prevented from serving as the oldest Member. In the event of a tie, the Chairman's vote gives the rash. (7) The Grand Senate only decides on the legal question. He can decide without oral proceedings. His decision is binding in the present case for the discerning Senate. Unofficial table of contents

§ 12

A commercial office shall be established in each court. It shall be filled with the necessary number of official documents. Unofficial table of contents

§ 13

All courts and administrative authorities shall provide legal and administrative assistance to the courts of the financial courts.

Section II
Judges

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§ 14

(1) The judges shall be appointed for life, unless otherwise specified in § 15. (2) The judges of the Bundesfinanzhof shall be appointed to the 35. Have completed their life year. Unofficial table of contents

§ 15

In the case of the financial courts, judges can be used on sample or judge by order.

Section III
Honorary Judges

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§ 16

The honorary judge will have the same rights as the judge at the oral proceedings and the judgment of the judgment. Unofficial table of contents

§ 17

The honorary judge must be German. He's supposed to be 25. They shall have their residence or their commercial or professional establishment within the jurisdiction of the court. Unofficial table of contents

§ 18

(1) From the Office of the Honorary Judge are excluded

1.

persons who, as a result of judicial proceedings, do not have the ability to hold public office or, in the event of a deliberate act, have a custodial sentence of more than six months, or within the last ten years because of a tax or In so far as this is not an act for which the law applicable after the conviction is only a fine, a monopoly has been condemned,

2.

persons who have been charged with an act which may result in the loss of the ability to hold public office clothing,

3.

Persons who do not have the right to vote to the legislative bodies of the country.

(2) Persons who have fallen into an infestation shall not be called on to honorary judges. Unofficial table of contents

§ 19

To the honorary judge cannot be called

1.

Members of the Bundestag, the European Parliament, the legislative bodies of a country, the federal government or a state government,

2.

Judges,

3.

Officials and employees of the tax administrations of the federal and state governments,

4.

Occupational soldiers and soldiers on time,

5.

Lawyers, notaries, patent attorneys, tax advisors, board members of tax consulting companies who are not tax advisors, as well as tax agents, accountants, sworn-in accountants and persons who do not have legal affairs to obtain business.

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§ 20

(1) The appointment to the office of the honorary judge may refuse

1.

Spiritual and religious servants,

2.

Spoon and other honorary judges,

3.

Persons who have been working for two periods as honorary judges in the financial court,

4.

Doctors, nurses, midwives,

5.

Pharmacists who do not employ pharmaceutical personnel,

6.

Persons who have reached the rule age limit in accordance with the Sixth Book of Social Code.

(2) In particular cases of hardship may also be exempted from the adoption of the Office upon request. Unofficial table of contents

Section 21

(1) An honorary judge shall be disbanded from his office if he

1.

could not be called or could no longer be called in accordance with § § 17 to 19; or

2.

a ground of refusal pursuant to section 20 (1), or

3.

has been grossly violating its official duties, or

4.

no longer possesses the mental or physical abilities required for the performance of his duties, or

5.

give up his residence or his professional or professional establishment in the judicial district.

(2) In particular cases of hardship may also be released upon request from the further performance of the Office. (3) The decision shall be taken by the Bureau of the Bureau for each financial year in the cases referred to in paragraph 1 (1), (3) and (4). Application by the President of the financial court, in the cases referred to in paragraph 1 (2) and (5) and in paragraph 2, at the request of the honorary judge. The decision shall be taken by decision after consultation of the honorary judge. (4) Paragraph 3 shall apply mutacally in the cases of § 20 para. 2. (5) At the request of the honorary judge, the decision pursuant to paragraph 3 shall be waived if the prosecution pursuant to § 18 No. 2, and the accused person has been legally incriminated or acquitted. Unofficial table of contents

Section 22

The honorary judges are elected for each financial tribunal for five years by an election committee according to draft proposals (§ 25). Unofficial table of contents

Section 23

(1) Each financial court shall appoint a committee for the election of the honorary judges. (2) The committee shall consist of the President of the financial court as chairman, an official to be appointed by the Chief Financial Directorate. State financial administration and seven trust people who fulfil the conditions for appointment as honorary judges. The people of trust, seven representatives are elected for five years by the Landtag or by a Land Parliament committee designated by it or by the Land Laws. In the cases of § 3 para. 2 and in the case of the existence of a financial court for the districts of several Oberfinanzdirektionen within a country, the responsibility of the Oberfinanzdirektion for the appointment of the official of the Land Finance Administration is governed by as well as the country for the election of the liaison officers in accordance with the seat of the financial court. In these cases, the national legislation may provide that each of the Oberfinanzdirektion concerned shall send an official of the financial administration to the committee and that each country concerned shall appoint at least two people of trust. In cases in which a country has waived the central authorities in accordance with Section 2a (1) of the Financial Management Act, the supreme state authority within the meaning of Section 2 (1) (1) of the Financial Management Act shall be the order of the official of the Land Finance Administration. (3) The committee is quorum if at least the chairman, a representative of the financial administration and three liaison officers are present. Unofficial table of contents

§ 24

The number of honorary judges required for each financial tribunal shall be determined by the President in such a way that it is likely that each day shall be taken into account for a maximum of twelve ordinary sitting days in the year. Unofficial table of contents

Section 25

The nomination list of the honorary judges will be drawn up in every fifth year by the President of the Finance Court. He is supposed to hear the professional representatives before. The list of proposals is intended to include the double number of honorary judges to be elected according to § 24. Unofficial table of contents

Section 26

(1) The committee shall select from the list of proposals the required number of honorary judges by a majority of at least two thirds of the votes. (2) Until the re-election, the former honorary judges shall remain in office. Unofficial table of contents

§ 27

(1) Before the beginning of the financial year, the Bureau of the financial court shall, by drawing up a list, determine the order in which the honorary judges are to be drawn up. A list must be drawn up for each Senate, which must contain at least 12 names. (2) For the use of representatives in the event of unforeseen prevention, an auxiliary list of honorary judges may be drawn up at the place of jurisdiction or in the place of the court. of its proximity. Unofficial table of contents

§ 28

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§ 29

The honorary judge and the confidence man (§ 23) receive compensation under the Justice Remuneration and Compensation Act. Unofficial table of contents

§ 30

(1) An administrative fee may be fixed against a voluntary judge who does not find himself in time without a sufficient excuse for a meeting or who is not able to withdraw his duties in any other way. At the same time, the costs caused by his behaviour can be imposed on him. (2) The decision shall be taken by the chairman. He may, in the event of a subsequent apology, completely or partially repeal them.

Section IV
Court administration

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Section 31

The President of the Court of First Instance shall exercise the supervision of the judges, officials, employees and workers. Unofficial table of contents

Section 32

No administrative transactions may be transferred to the Court of First Instance outside the Court of Justice.

Section V
Financial Right and Responsibility

Subsection 1
Financial Right

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§ 33

(1) The financial legal path shall be given

1.

in public-law disputes concerning tax matters, in so far as the charges are subject to federal legislation and are managed by federal financial authorities or national financial authorities,

2.

in public law disputes concerning the enforcement of administrative acts in matters other than those referred to in paragraph 1, in so far as the administrative acts are carried out by the federal financial authorities or the national financial authorities in accordance with the provisions of the the levy system,

3.

in public and professional disputes on matters governed by the first part, the second and sixth sections of the second part and the first section of the third part of the Tax Consultation Act,

4.

in the case of public-law disputes other than those referred to in points 1 to 3, to the extent that such disputes have been opened by the Federal Act or the Land Law of the Financial Law.

(2) Tax matters within the meaning of this Act are all matters relating to the management of duties, including duty-free duties, or to matters relating to the application of the rules of taxation by the financial authorities. including measures taken by the federal financial authorities to comply with the prohibitions and restrictions on the movement of goods across the border; matters relating to tax matters shall be the same as those relating to the management of financial monopolies. (3) The rules This law does not apply to the criminal and penal procedure Application. Unofficial table of contents

Section 34

(dropped)

Subsection 2
Objective competence

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§ 35

The financial court shall decide in the first instance on all disputes for which the financial right has been granted. Unofficial table of contents

§ 36

The Federal Finance Court decides on the appeal

1.

the revision of the judgments of the financial court and decisions which are equal to the rulings of the financial court;

2.

the complaint against other decisions of the Financial Courts, the Chairman or the rapporteur.

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Section 37

(dropped)

Subsection 3
Local competence

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§ 38

(1) Local authority is the financial court in whose district the authority to which the action is addressed has its registered office. (2) If the authority referred to in paragraph 1 is a supreme financial authority, the financial court shall be responsible, in the district of which the competent authority is responsible. the plaintiff has his place of residence, his management or his habitual residence; in the case of customs duties, excise duties and monopoly duties, the financial court has jurisdiction in the district of which a crime is brought into effect, to which the law shall be subject to the charge . If the plaintiff in the district of the supreme financial authority has no place of residence, no management and no habitual residence, paragraph 1 shall apply. (2a) In matters relating to family performance compensation in accordance with § § 62 to 78 of the Income Tax Act is the jurisdiction of the financial court in whose district the plaintiff has his domiciliate or habitual residence. If the plaintiff has no domiiality and no habitual residence, the Finanzgericht (Finanzgericht) is responsible, in whose district the authority against which the action is addressed is situated. Sentences 1 and 2 shall apply only to proceedings pending before 1 May 2016. (3) If the seat of a financial authority is outside its district, the local jurisdiction shall, by way of derogation from paragraph 1, be based on the location of the district. Unofficial table of contents

§ 39

(1) The competent financial court shall be determined by the Bundesfinanzhof (Federal Finance Court),

1.

if, in a single case, the competent financial court is legally or effectively prevented from exercising the jurisdiction,

2.

if it is uncertain, because of the borders of different jurisdictions, which financial court is responsible for the litigation,

3.

if various financial courts have declared themselves to be competent,

4.

if various financial courts, one of which is competent to deal with the dispute, have declared themselves to be uncompetent in their jurisdiction,

5.

if there is no local jurisdiction in accordance with § 38.

(2) Everyone involved in the litigation and any financial court dealt with in the dispute may call the Federal Finance Court. This can be decided without oral proceedings.

Part two
Procedure

Section I
Pleas, pleas, pleas, pleas, pleas for pleas

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§ 40

(1) The annulment, in the cases of § 100 (2), also the amendment of an administrative act (suit of appeal) as well as the conviction for the adoption of a rejected or forsaken administrative act (commitment) or to an action may be annulled by the application. (2) Unless otherwise provided by law, the action shall be admissible only if the plaintiff asserts, by the administrative act, or by the rejection or omission of an administrative act or by another (3) Managed by a federal financial authority, or a country, in whole or in part, for other persons entitled to levy, it may bring an action in cases where the federal government or the country would directly or indirectly owe the levy or part of the levy. Unofficial table of contents

Section 41

(1) The action may be sought to determine the existence or non-existence of a legal relationship or the invalidity of an administrative act if the applicant has a legitimate interest in the early determination (2) The determination cannot be sought, insofar as the plaintiff can or could have pursued his rights by means of a design or performance action. This shall not apply if the determination of the invalidity of an administrative act is sought. Unofficial table of contents

§ 42

Changes and consequential orders issued under the Tax Code may not be attacked to a greater extent than can be challenged in the out-of-court preliminary proceedings. Unofficial table of contents

Section 43

A number of pleas may be prosecuted by the plaintiff in a complaint if they are directed against the same defendant, in connection with the same court and jurisdiction. Unofficial table of contents

Section 44

(1) In the cases in which an out-of-court appeal is given, the action is only admissible, subject to § § 45 and 46, if the preliminary proceedings on the out-of-court appeal have been completely or partially unsuccessful. (2) The subject of the action for a ruling by a preliminary procedure shall be the original administrative act in the form which it has found through the decision on the out-of-court appeal. Unofficial table of contents

§ 45

(1) The action shall be admissible without preliminary proceedings if the authority which has to decide on the out-of-court appeal is in agreement with the court within one month of the notification of the application. If a number of persons entitled to an out-of-court appeal have been brought in by a number of beneficiaries, another person has been directly brought to an action, the first is to decide on the out-of-court appeal. (2) The court may bring an action which, in accordance with paragraph 1, has not been filed. the preliminary proceedings have been filed within three months of the date of receipt of the files of the Authority in the case of a court or tribunal, no later than six months from the date of delivery, by a decision to the competent authority for the purpose of carrying out the preliminary proceedings, if further information is required, which is significant in nature or in proportion It is necessary to investigate and the levy is also relevant in the light of the interests of the parties involved. The decision shall be indisputable. (3) In the case of paragraph 1, if the Authority does not agree or if the court disclaims the action under paragraph 2, the action shall be treated as an out-of-court appeal. (4) The action shall also be admissible without preliminary proceedings, if the unlawfulness of the arrangement of a conditional arbitral shall be invoked. * Unofficial table of contents

Section 46

(1) If, by way of an out-of-court appeal without notification of a sufficient reason, an appropriate deadline has not been decided objectively, the action shall be admissible by way of derogation from Section 44 without prior conclusion of the preliminary proceedings. The action may not be brought before the expiry of six months from the date of consideration of the out-of-court appeal, unless a shorter time limit is required on account of particular circumstances of the case. The Court of First Instance may suspend the proceedings until the expiry of a period which may be extended by the Court of First Instance; shall be granted the out-of-court appeal within that period or the administrative act requested within that period. (2) the second sentence of paragraph 1 and 3 shall apply in respect of cases where it is claimed that one of the bodies referred to in Article 348 (3) and (4) of the Financial Regulation shall apply, via a request, to: Adoption of an administrative act without notification of a sufficient reason in an appropriate manner The deadline has not been decided objectively. Unofficial table of contents

§ 47

(1) The time limit for the collection of the lawsuit is one month; it shall begin with the announcement of the decision on the out-of-court appeal, in the cases of § 45 and in cases in which an out-of-court appeal is not given, with the announcement of the administrative act. (2) The time-limit for the collection of the action shall be deemed to have been respected if the action brought before the Authority which is the subject of the contested administrative act, or the contested decision has been adopted or notified to the party concerned or which has subsequently become the competent authority for the tax case, shall be affixed within the time limit or shall be given for the minutes. In such a case, the Authority shall immediately forward the application to the Court of First Instance. (3) Paragraph 2 shall apply mutagenly to an action directed against the determination of the tax bases or the fixing of a tax measure; if it is attached to the body responsible for issuing the tax certificate. Unofficial table of contents

§ 48

(1) An action may be brought against shelling of the uniform and separate determination of tax bases:

1.

-appointed managing directors or, where they do not exist, the delegation representative within the meaning of paragraph 2;

2.

where persons referred to in point 1 do not exist, any member, general or co-authorised person against which the notice of determination is or should have been issued;

3.

even if persons referred to in point 1 are present, shareholders, members of the general public or persons entitled to participate who have been or should have been subject to the notice of the determination of the order;

4.

in so far as it is concerned who is involved in the amount established and how it is distributed among the various parties concerned, each person who is affected by the findings;

5.

in so far as it is a question of a person concerned personally, anyone who is affected by the findings on the question.

(2) The joint receiving agent within the meaning of Section 183 (1) sentence 1 of the Tax Code or the first sentence of Article 6 (1) of the Regulation on the separate determination of tax bases in accordance with § 180 of the Regulation shall be the competent authority within the meaning of paragraph 1 (1) of the Regulation. Article 3 (2) of the Tax Code of 19 December 1986 (BGBl. 2663). If the parties to the arrest have not appointed a joint receiving agent, the competent authority within the meaning of paragraph 1 (1) of the second sentence of Article 183 (1) of the Tax Code or the third to fifth sentence of Article 183 (1) of the Tax Code shall be the competent authority of the parties to the duties. or in accordance with § 6 (1) sentences 3 to 5 of the Regulation on the separate determination of the tax bases in accordance with Article 180 (2) of the Tax Code by a receiving agent designated by the financial authority; this does not apply to parties involved in the determination of the tax base; the in relation to the financial authority, the power of action of the receiving agent. Sentences 1 and 2 shall apply only if the parties have been informed of the power of action of the receiving agent at the latest when the decision to appeal has been adopted. Unofficial table of contents

§ 49

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§ 50

(1) The application of the action may be waived after the adoption of the administrative act. The waiver may also be issued when a tax declaration is issued, if it is limited to the case that the tax is not set by way of derogation from the tax declaration. A lawsuit raised in spite of the waiver is inadmissible. (1a) Insofar as tax bases can be of importance for an understanding or arbitration procedure under a contract within the meaning of Section 2 of the Tax Code, the application may be brought to the attention of the Court of Justice. to this extent. The taxable amount to which the waiver is to be based is to be described in detail. (2) The renunciation must be declared in writing or in writing to the competent authority; it must not contain any further explanations. If the invalidity of the waiver is subsequently asserted, Section 56 (3) shall apply mutafictily.

Section II
General procedural rules

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Section 51

(1) § § 41 to 49 of the Code of Civil Procedure shall apply in the appropriate way for the exclusion and rejection of the court persons. Legal entities may also be refused if they are involved in the infringement of a commercial or industrial secrecy or damage to the business activity of a person concerned. (2) From the performance of the office as a judge, as an honorary judge or as an Urkundsbeamter, it is also excluded who has participated in the previous administrative procedure. (3) Concern about the partiality under § 42 of the Code of Civil Procedure is always justified when the judge or honorary judges of representing a body, or the interests of which shall be affected by the procedure. Unofficial table of contents

Section 52

(1) § § 169, 171b to 197 of the Law of the Judicial Constitution on the public, seat policy, court language, consultation and voting apply analogously. (2) The public shall also be excluded if a participant, the non-financial authority (3) In the course of voting and deliberation, the persons employed for their tax training may also be present in so far as they have the qualifications of the judge's office and insofar as the chairman permits their presence. Unofficial table of contents

§ 52a

(1) The parties may submit electronic documents to the General Court, insofar as this has been authorised for the respective area of competence by means of a legal regulation of the Federal Government or the national governments. The Regulation shall determine the date from which documents may be sent to a court electronically and the manner in which electronic documents must be submitted. For documents that are equivalent to a document to be signed in writing, a qualified electronic signature is to be required in accordance with § 2 No. 3 of the Signature Act. In addition to the qualified electronic signature, another safe procedure may be permitted, which ensures the authenticity and integrity of the transmitted electronic document. The national governments can transfer the authorization to the highest national authorities responsible for the financial jurisdiction. The authorisation of electronic transmission may be restricted to individual courts or proceedings. The Federal Government's regulation does not require the consent of the Federal Council. (2) An electronic document has been sent to the court if it has been transmitted in the manner determined in accordance with the first sentence of paragraph 1 and if the documents for the Reception certain setup has recorded it. The provisions of this Act concerning the addition of copies for the other parties concerned shall not apply. If the document does not meet the requirements, it must be notified without delay to the sender, stating the technical conditions applicable to the court. (3) As far as a handwritten signature by the judge or the official documents the office is required to make the recording as an electronic document, if the responsible persons at the end of the document add their name and the document with a qualified electronic signature § 2 No. 3 of the Signature Act. Unofficial table of contents

Section 52b

(1) The process files may be conducted electronically. The Federal Government and the State Governments determine in each case their area by means of legal regulation the date from which the process files are electronically conducted. The legal regulation provides for the organisational and technical framework conditions for the formation, management and custody of electronic files. The national governments can transfer the authorization to the highest national authorities responsible for the financial jurisdiction. The authorisation of the electronic file may be restricted to individual courts or proceedings. The Federal Government's legal regulation does not require the consent of the Bundesrat. (2) Documents which do not correspond to the form in which the file is carried are to be transferred to the appropriate form and to be taken to the file in this form, to the extent that: (3) The original documents shall be kept at least until the final conclusion of the proceedings. (4) If a document submitted in paper form is transferred to an electronic document , it shall contain the indication of when and by whom the transfer has been carried out. If an electronic document has been transferred to the paper form, the printout must contain the words which result in the integrity check of the document, who is responsible for the signature verification as the holder of the signature, and what point in time (5) documents produced in accordance with paragraph 2 shall be used for the procedure where there is no reason to doubt the conformity of the document submitted. Unofficial table of contents

Section 52c Forms; Regulation empowerment

The Federal Ministry of Justice can introduce electronic forms with the consent of the Federal Council. The legal regulation may stipulate that the information contained in the forms shall be transmitted in whole or in part in a structured machine-readable form. The forms shall be available for use on a communication platform to be determined in the legal regulation on the Internet. The legal regulation may stipulate that an identification of the form user by way of derogation from § 52a (3) shall also be made by using the electronic identity document according to § 18 of the German Personnel Reference Act or § 78 (5) of the Residence Act may take place. Unofficial table of contents

Section 53

(1) orders and decisions which set a time limit, as well as provisions and charges are to be submitted to the parties, but only if it is expressly required. (2) The term of office shall be issued by the Office of the Office in accordance with the rules laid down in the Code of Civil Procedure. (3) Any person who is not domicated or has its registered office within the scope of this Act shall, on request, appoint an agent to be authorized. If this is not done, a shipment with the task of mail shall be deemed to be delivered, even if it comes back as unthinkable. Unofficial table of contents

§ 54

(1) The course of a period begins, unless otherwise specified, with the announcement of the administrative act or the decision or with the date on which the announcement is deemed to have been effected. (2) For the time limits, the provisions of § § 222 apply. 224 (2) and (3), § § 225 and 226 of the Code of Civil Procedure. Unofficial table of contents

§ 55

(1) The time limit for an appeal shall begin only if the person concerned is in writing or electronically informed of the appeal, the authority or the court in which the appeal is to be made, the seat and the period to be observed. (2) If the instruction has not been given or improperly issued, the appeal shall be admissible only within one year since the announcement within the meaning of section 54 (1), unless the deposit is due to expire before the end of the annual period as a result of the -force majeure was impossible or a written or electronic instruction was is that an appeal has not been given. Section 56 (2) shall apply in the case of force majeure. Unofficial table of contents

§ 56

(1) If a person without fault has been prevented from complying with a legal deadline, he shall be granted reinstatement in the previous stand upon request. (2) The application shall be submitted within two weeks after the removal of the obstacle; if the obstacle is not The time limit for the justification of the revision or the non-admissibility complaint shall be one month. The facts on the grounds for the application shall be made credible in the application or in the proceedings on the application. Within the application deadline, the missed legal act is to be collected. If this is done, reinstatment can be granted without application. (3) After one year since the end of the missed period, reinstatment can no longer be requested or approved without a request, except where the application before the expiry of the (4) The Court of First Instance decides on the application for re-establishment of rights, which is to be found by the missed legal act. (5) The reinstatment is unquestionable. Unofficial table of contents

Section 57

Participants in the procedure are

1.

the plaintiff,

2.

the defendant,

3.

the invited,

4.

the authority which has acceded to the procedure (Section 122 (2)).

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Section 58

(1) Ability to take procedural steps

1.

who, according to civil law, are capable of

2.

which, in accordance with the civil law, are restricted in the capacity of business, insofar as they are recognised as being capable of business by the provisions of civil or public law for the subject-matter of the proceedings.

(2) For legal and non-legal persons ' associations, for persons who are incapacitated or limited in business capacity, for all cases of asset management and for other entities similar to a legal person, which are deemed to be shall be subject to taxation and, in the event of a taxable person being omitted, shall be the persons authorised to do so under the civil law. § § 53 to 58 of the Code of Civil Procedure apply analogously. (3) Subject to a reservation of consent in accordance with § 1903 of the Civil Code, the subject-matter of the procedure is a business-capable subject only to the extent that procedural acts are taken Capable of acting in accordance with the provisions of civil law without the consent of the maintainer, or being recognised as capable of action by public law. Unofficial table of contents

§ 59

The provisions of § § 59 to 63 of the Code of Civil Procedure on the Dispute Cooperative are to be applied in accordance with the relevant provisions. Unofficial table of contents

§ 60

(1) The financial court may, on its own account or upon request, charge other parties whose legal interests are affected by the decision, in accordance with the tax laws, in particular those which are liable in addition to the taxable person under the tax laws. The taxable person is to be heard before the summons if he is involved in the proceedings. (2) If a charge is administered for another person entitled to duty, he/she may not be charged because his or her interests are considered to be a tax-payer. shall be affected by the decision. (3) If, in the contested legal relationship, third parties are involved in such a manner that the decision can also be issued to them only in a uniform manner, they shall be charged (necessary co-loading). This shall not apply to persons who are not entitled to legal action pursuant to § 48. (4) The resolution decision shall be notified to all parties concerned. In doing so, the state of the matter and the reason of the consignment shall be indicated. (5) The co-entitled invited may be invited to appoint a joint service representative. (6) The invited person may be invited to submit a request within the a person who, as a plaintiff or a defendant, is self-employed by an attack and defence and that all procedural acts are carried out effectively. He/she may only make deviating applications if there is a necessary consignment. Unofficial table of contents

§ 60a

If, according to Article 60 (3), the consignment of more than 50 persons is considered, the court may order by order that only those persons who request it within a specified period shall be summoned. The decision shall be indisputable. He is known in the Federal Gazette. It must also be published in daily newspapers, which are common in the area in which the decision is likely to have an impact. The contract notice may also be made in an information and communication system designated by the Court of Notices. The deadline has to be at least three months since publication in the Federal Gazette. The publication in daily newspapers shall indicate the date on which the deadline expires. In order to reinstate the previous stand for failure to meet the deadline, § 56 shall apply accordingly. The Court of First Instance is intended to invite persons to a particular extent to be affected by the decision, even without a request. Unofficial table of contents

Section 61

(dropped) Unofficial table of contents

Section 62

(1) The parties may lead the dispute itself before the financial court. (2) The parties may be represented by an attorney, tax advisor, tax representative, auditor or sworn accountant as agent. Companies within the meaning of § 3 (2) and (3) of the Tax Consultation Act, which act by such persons, are also entitled to represent them. In addition, as authorised representative before the Finanzgericht (Finanzgericht), there are only authorized representatives

1.

Employees of the person concerned or of a company affiliated with him (Article 15 of the German Stock Corporation Act); public authorities and legal persons under public law, including those formed by them for the performance of their public duties Concentrations may also be represented by employees of other authorities or legal persons under public law, including the concentrations which they have formed to fulfil their public functions,

2.

full-year family members (§ 15 of the Tax Code, § 11 of the Life Partnership Act), persons with competence to the judge's office and contentions if the representation is not related to a fee-based activity,

3.

persons and associations within the meaning of Section 3a of the Tax Consultation Act within the limits of their powers under Section 3a of the Tax Consultation Act,

4.

Agricultural accounts within the limits of their powers under Article 4 (8) of the Tax Consultation Act,

5.

Wage tax authorities within the limits of their powers under Section 4 (11) of the Tax Consultation Act,

6.

trade unions and associations of employers and associations of such associations for their members or for other associations or associations with a similar orientation and their members,

7.

legal persons whose shares are all part of the economic property of one of the organisations referred to in point 6, if the legal person is exclusively the legal advice and representation of that organisation and its legal representation. Members or other associations or associations with a comparable orientation and their members shall carry out their statutes in accordance with their statutes, and if the organisation is liable for the activities of the plenipotentiaries.

Agents who are not natural persons shall act by their institutions and representatives of the process representative. (3) The Court of First Instance has authorized agents who are not authorized to represent them in accordance with the provisions of paragraph 2 of this Article, by indisputable Decision back. Acts of a non-representative authorised representative and of any delivery or communications to such agents shall take effect until such time as they are rejected. The court may, by means of an indisputable decision, prohibit the further representation of the agent referred to in the second sentence of paragraph 2 if they are not in a position to present the property and the dispute in a proper way. (4) Before the Federal Finance Court the parties have to be represented by process authorised agents. This also applies to process actions, through which proceedings are initiated in front of the Federal Finance Court. Only the persons and companies referred to in the first sentence of paragraph 2 shall be authorised as agents. Public authorities and legal persons under public law, including the concentrations which they have formed to fulfil their public duties, may be employed by their own employees with competence to the office of judges or by employees with Empower to judge other public authorities or legal persons under public law, including the concentrations that they have formed to fulfil their public duties. A participant who is entitled to represent himself in accordance with sentence 3 may represent himself. (5) Judges may not appear as agents before the court to which they belong. In addition to the cases referred to in the second sentence of the second sentence of paragraph 2, honorary judges shall not be allowed to appear in front of a body of sprout to which they belong. (6) Full power shall be submitted in writing to the Court of Justice. It may be handed down and the court may set a time limit for this. The lack of power can be asserted in any state of the proceedings. The Court of First Instance shall take due account of the lack of authority of its own motion if a person or a company referred to in the first sentence of paragraph 2 does not act as an authorized representative. If an authorized representative is appointed, the statements or communications of the court shall be addressed to him. (7) In the hearing, the parties may appear with appretions. It may be that those who, in proceedings in which the parties are able to carry out the dispute itself, are empowered to represent them in the trial as authorised representative. The court may allow other persons to assist them if this is relevant and there is a need to do so in accordance with the circumstances of the case. The provisions of the first and third sentences of paragraph 3 and paragraph 5 shall apply accordingly. The assistance referred to by the assistance shall be deemed to have been brought forward by the person concerned, unless it is immediately revoked or corrected by the person concerned. Unofficial table of contents

§ 62a (omitted)

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Section III
Procedure in the first legal proceedings

Unofficial table of contents

§ 63

(1) The action shall be directed against the Authority;

1.

adopt the original administrative act, or

2.

the administrative act requested, or the other benefit, has been or has been refused or rejected; or

3.

which is sought in relation to the determination of the existence or non-existence of a legal relationship or of the invalidity of an administrative act.

(2) If, before adoption of the decision on the objection, a competent authority other than the original competent authority for the tax case has had a local authority, the action shall be directed at:

1.

against the Authority, which adopted the opposition decision,

2.

if the objection has not been determined objectively in reasonable time without notification of a sufficient reason (Section 46), against the authority which is responsible for the tax case at the time of the action for the tax case.

(3) Where an authority which is authorised by law to act for the competent authority, has adopted the original administrative act or dismissed or refused the administrative act requested or the other performance, it shall: to bring an action against the competent authority. Unofficial table of contents

Section 64

(1) The action shall be filed with the court in writing or in the minutes of the document of the Office of the Office of the Office. (2) The action shall be accompanied by copies for the other parties concerned; Section 77 (2) shall apply mutatily. Unofficial table of contents

Section 65

(1) The action must also refer to the plaintiff, the defendant, the subject-matter of the plea, the administrative act and the decision on the out-of-court appeal in the event of a challenge of appeal. It is intended to contain a specific application. The facts and evidence used for the justification shall be indicated. The action is to be accompanied by a copy of the contested administrative act and the opposition decision. (2) The Chairman or the competent authority in accordance with Section 21g of the Law on the Law of the Court of Justice does not comply with these requirements. Professional judge (rapporteur) to ask the plaintiff to complete the necessary supplement within a specified time limit. It may give the applicant a period of exclusive effect for the addition if it is lacking in one of the requirements referred to in the first sentence of paragraph 1. In order to reinstate the previous stand for failure to meet the deadline, § 56 shall apply accordingly. Unofficial table of contents

Section 66

By levying the action, the dispute becomes rightfully legal. Unofficial table of contents

Section 67

(1) An amendment to the action shall be admissible if the other parties agree or the court considers the amendment to be relevant; § 68 remains unaffected. (2) The defendant's consent to the amendment of the lawsuit shall be accepted if he/she, without (3) The decision that an amendment to the action is not available or is to be admitted shall not be eligible for an independent claim. Unofficial table of contents

Section 68

If, after the announcement of the opposition decision, the contested administrative act is amended or replaced, the new administrative act shall be the subject of the procedure. An objection to the new administrative act is excluded in this respect. The financial authority shall forward a copy of the new administrative act to the court in which the proceedings are pending. Sentence 1 shall apply mutatily if:

1.

an administrative act is corrected in accordance with Article 129 of the German Tax Code; or

2.

an administrative act takes the place of an uneffective administrative act under appeal.

Unofficial table of contents

Section 69

(1) By collecting the action, the enforcement of the contested administrative act shall not be inhibited, subject to paragraph 5, in particular the imposition of a charge. The competent financial authority may suspend all or part of the enforcement of the enforcement order. On request, the suspension shall be suspended where there are serious doubts as to the legality of the contested administrative act, or where the enforcement of the law by the person concerned is an unreasonable hardship, not by overriding public interests. as a result. The suspension can be made dependent on a security performance. To the extent that the enforcement of a basic modesty is suspended, it is also necessary to suspend the enforcement of a follow-up decision. The adoption of a follow-up decision shall be admissible. A security benefit shall be decided upon in the case of the suspension of a follow-up decision, unless the security performance has been expressly excluded in the case of the suspension of the enforcement of the basic modesty. If the administrative act has already been carried out, the suspension of enforcement shall be replaced by the suspension of the enforcement. In the case of tax rulings, the suspension and the abolition of enforcement shall be limited to the tax fixed, reduced by the amount of the tax deductible, in order to limit the corporation tax to be applied and the advance payments fixed; this shall not apply if the suspension or cancellation of the enforcement is deemed necessary to avoid significant disadvantages. (3) On request, the Court of First Instance may suspend all or part of the enforcement of the order; paragraph 2, sentences 2 to 6, and § 100 (2) Sentence 2 shall apply mutatily. The application may already be filed before the application is filed. If, at the time of the decision, the administrative act has already been carried out, the court may, in whole or in part, order the annulment of the enforcement, including in the case of security. The second sentence of paragraph 2 shall apply accordingly. In urgent cases, the chairman may decide. (4) The request referred to in paragraph 3 shall be admissible only if the authority has rejected a request for the suspension of the whole or part of the application. This shall not apply if:

1.

the financial authority, on the application without notification of a sufficient reason, has not properly decided within a reasonable period of time, or

2.

threatens to execute.

(5) The application of the action against the undersawing of the business or the exercise of the profession shall be subject to the challenge of the enforcement of the contested administrative act. The authority which has adopted the administrative act may eliminate the inhibitory effect, in whole or in part, by means of a special order, if it considers it necessary in the public interest; it shall give reasons in writing to the public interest. The Court of First Instance may, upon request, restore the inhibitory effect if there are serious doubts as to the legality of the administrative act. In urgent cases, the Chairman may decide. (6) The Court of First Instance may, at any time, amend or repeal decisions on requests pursuant to paragraphs 3 and 5, sentence 3. Any person concerned may request the amendment or cancellation of any circumstances which have not been claimed in the original proceedings without fault. (7) If the authority departs from the suspension of the enforcement, the court may only apply the suspension of the enforcement of the law. Paragraphs 3 and 5, sentence 3. Unofficial table of contents

Section 70

§ § 17 to 17b of the Law of the Judicial Constitution shall apply mutamatters to the factual and local jurisdiction. Decisions in accordance with § 17a (2) and (3) of the Law on Judith Law are indisputable. Unofficial table of contents

Section 71

(1) The application shall be sent to the defendant by the defendant. At the same time as the action is served, the defendant must be asked to express his views in writing or on the minutes of the office of the Office of the Office. A time limit may be set for this purpose. (2) The financial authority concerned shall forward the files relating to the dispute to the Court of First Instance after receipt of the application. Unofficial table of contents

Section 72

(1) The plaintiff may withdraw his action to the legal force of the judgment. At the end of the oral proceedings, in the event of a waiver of the oral proceedings and after the hearing of a court hearing, the withdrawal is only possible with the consent of the defendant. The consent shall be deemed to have been granted if the withdrawal is not contradicted within two weeks since the delivery of the pleadings containing the withdrawal; the court has to draw attention to this episode. (1a) Insofar as the tax bases for The action may be reduced to a limited extent by means of an understanding or arbitration under a contract within the meaning of section 2 of the tax code. Section 50 (1a) sentence 2 shall apply accordingly. (2) The withdrawal shall result in the loss of the lawsuit in cases where the collection is bound by a time limit. If the action is withdrawn, the court shall adopt the procedure by decision. If the invalidity of the withdrawal is subsequently asserted, Section 56 (3) shall apply mutafictily. Unofficial table of contents

Section 73

(1) The Court of First Instance may, by decision, combine and re-separate several procedures which are pending before the Court of First Instance for joint negotiation and decision. It may be ordered that a number of legal proceedings brought together in one proceedings shall be negotiated and decided in separate proceedings. (2) If the action is brought by someone who, in accordance with Section 60 (3), has been brought to another person for the purposes of this plea. If the procedure is to be annexed, the necessary consignment of the plaintiff is replaced by the fact that the two procedures are linked to a common negotiation and a uniform decision. Unofficial table of contents

Section 74

The court may, if the decision of the dispute is wholly or partly dependent on the existence or non-existence of a legal relationship which forms the subject of another legal dispute before or by an administrative authority , order that the trial be suspended pending the execution of the other legal dispute or until the decision of the managing authority. Unofficial table of contents

§ 75

The parties concerned shall, in so far as they have not yet done so, be informed of the application of the documents relating to taxation on application or, where the content of the application is giving rise, to be notified of its own motion. Unofficial table of contents

Section 76

(1) The Court of First Instance shall investigate the facts of its own motion. The parties involved shall be involved in this. They shall make their statements on actual circumstances in full and in accordance with the truth, and shall, at the request of the Court of First Instance, declare themselves to be the facts set out by the other parties. § 90 (2), § 93 (3) sentence 2, § 97, § § 99, 100 of the tax regulations apply mutadenly. The Court of First Instance is not bound by the arguments and the requests for evidence by the parties concerned. (2) The Chairman shall seek to ensure that formal errors are removed, relevant applications are made, unclear applications are explained, insufficient actual information (3) Declarations and evidence which only after the expiry of the period laid down by the financial authority in accordance with Section 364b (1) of the Tax Code in the case of Opposition proceedings or the financial court proceedings , the Court of First Instance may reject and decide without further investigation. § 79b (3) applies accordingly. (4) The financial authority's obligation to determine the facts (§ § 88, 89 (1) of the Tax Code) is not affected by the financial court proceedings. Unofficial table of contents

Section 77

(1) The parties are to submit statements of pleadings for the preparation of the oral proceedings. To this end, the Chairman may request it to be set up. The pleadings shall be accompanied by copies for the other parties concerned. The pleadings shall be communicated to the parties by the parties on their own behalf. (2) The pleadings shall be accompanied by the documents to which reference is made, in the form of a copy, either wholly or in the form of an extract. If the documents are already known to the opponent or are very extensive, the exact designation with the offering shall suffice to grant access to the court. Unofficial table of contents

§ 77a

(dropped) Unofficial table of contents

Section 78

(1) The parties concerned may inspect the court records and the files submitted to the court. (2) Participants may, at their expense, be given copies, excerpts, printouts and copies of their costs by the office. At the discretion of the Chairman, authorised persons belonging to the natural persons referred to in § 3 (1) and (4) (1) and (2) of the Tax Consultation Act may be granted electronic access to the contents of the files or the content of the documents. Files shall be transmitted electronically. Section 79a (4) shall apply accordingly. In the case of electronic access to the contents of the files, it is necessary to ensure that access is made only by the authorised representative. For the transmission of electronic documents, the totality of documents must be provided with a qualified electronic signature in accordance with Section 2 (3) of the Signature Act and must be protected against unauthorised knowledge. (3) The draft documents shall be published in accordance with Judgments, decisions and orders which relate to work on its preparation, as well as to documents relating to votes or administrative penalties of the General Court, shall not be submitted or communicated in writing or in writing. Unofficial table of contents

§ 79

(1) The chairman or the rapporteur shall, before the oral proceedings, take all the arrangements necessary for the litigation to be dealt with as far as possible in an oral hearing. It may in particular:

1.

Invite the parties concerned to discuss the matters of law and the dispute and to settle the dispute;

2.

give the parties concerned the addition or explanation of their preparatory pleadings, the presentation of documents, the transmission of electronic documents and the presentation of other objects suitable for the deposition of the court, , in particular, set a deadline for the declaration of certain points in need of clarification;

3.

Obtain information;

4.

order the presentation of documents or the transmission of electronic documents;

5.

Order the personal appearance of the parties concerned; § 80 shall apply accordingly;

6.

Load witnesses and experts for oral proceedings.

(2) The parties concerned shall be notified of any order. (3) The Chairman or the rapporteur may collect individual evidence. This may only be done in so far as, in order to simplify the proceedings before the Court of First Instance, it is reasonable to assume that the Court of First Instance also has no immediate impression of the outcome of the taking of evidence in the light of the facts of the taking of evidence. is able to appreciate. Unofficial table of contents

Section 79a

(1) The chairman shall decide when the decision is taken in the preparatory procedure,

1.

on the suspension and suspension of the procedure;

2.

in the event of withdrawal of the action, including a request for legal aid;

3.

in the event of a legal dispute in the main proceedings, including a request for legal aid;

4.

on the value of the dispute;

5.

of costs;

6.

of the consignment.

(2) The chairman may decide without oral proceedings by court order (§ 90a). On the other hand, only the request for oral proceedings is given within one month of the notification of the court order. (3) In the agreement of the parties, the chairman may also decide otherwise instead of the senate. (4) , it shall decide instead of the chairman. Unofficial table of contents

Section 79b

The chairman or the rapporteur may set a time limit for the plaintiff to indicate the facts, by taking into account or not taking into account the administrative procedure he feels complain. The time limit set out in the first sentence may be linked to the time limit laid down in Article 65 (2) sentence 2. (2) The chairman or the rapporteur may give up a party under a time-limit, at certain events

1.

to indicate facts or to identify evidence;

2.

to present documents or other movable property or to transmit electronic documents, provided that the person concerned is obliged to do so.

(3) The court may reject statements and evidence submitted only after the expiry of a time limit set in paragraphs 1 and 2, and may decide without further investigation, if:

1.

their authorisation would delay the execution of the dispute, according to the court's free conviction, and

2.

the party did not apologize enough for the delay and

3.

the party concerned has been informed of the consequences of a deadline for failure to meet the deadline.

The reason for the apology shall be credible at the request of the court. Sentence 1 shall not apply if it is possible with little effort to identify the facts without the participation of the person concerned. Unofficial table of contents

§ 80

(1) The court may order the personal appearance of a participant. In the event of a failure, it is possible to threaten the order of the order as against a witness who had not appeared at the time of the consensual. In the event of a culpable failure, the court shall, by decision, determine the ordered monetary order. (2) If a party is a legal person or an association, then the law of order is to be threatened and fixed against him by the law or by the statute of the statutes. (3) The court may give up a public body or authority concerned to send an official or an employee to the oral proceedings, who shall provide written proof of the power of representation and the person responsible for the oral proceedings. The legal situation is sufficiently informed. Unofficial table of contents

§ 81

(1) The court exposes evidence at the oral proceedings. It may, in particular, be heard, heard witnesses, experts and interested parties and use documents. (2) The court may, in appropriate cases, before the oral proceedings by one of its members, be appointed judge proof, or ask a different court for the taking of evidence by the name of the individual questions. Unofficial table of contents

Section 82

§ § 358 to 371, 372 to 377, 380 to 382, 386 to 414 and 450 to 494 of the Code of Civil Procedure shall apply mutaficily to the taking of evidence in so far as § § 83 to 89 do not contain different provisions. Unofficial table of contents

Section 83

The participants will be notified of all evidence and will be able to attend the evidence. They may address relevant questions to witnesses and experts. If a question is objected to, the court shall decide. Unofficial table of contents

Section 84

(1) In the case of the right to refuse the certificate and the obligation to provide information on the right of denial of the testimony, § § 101 to 103 of the Tax Code shall apply. (2) Anyone who is entitled to refuse the certificate as a member of the certificate may be entitled to Denying the deferrals of the egg. Unofficial table of contents

§ 85

Witnesses who cannot testify from memory shall have access to documents and business books available to them and, where necessary, to consult records thereof. The provisions of § 97, § § 99, 100, 104 of the Tax Code shall apply mutadenly. Unofficial table of contents

§ 86

(1) Authorities are obliged to submit documents and files, for the transmission of electronic documents and for information, unless unauthorized third party conditions are disclosed by the tax secrecy (§ 30 of the German Tax Code). (2) If the disclosure of documents, electronic documents or files or of information would be detrimental to the good of the federal or a German country, or if the transactions for reasons other than those referred to in paragraph 1 are deemed to be in accordance with a law or must be kept secret by their nature, the competent authority (3) At the request of one of the parties, the Bundesfinanzhof (Bundesfinanzhof) shall, in the cases referred to in paragraphs 1 and 2, issue oral proceedings without oral proceedings. Negotiation by a decision determining whether the refusal to submit the documents or files, the transmission of electronic documents or the refusal to grant information is lawful. The application shall be made in the case of the court responsible for the main proceedings. At the request of the Bundesfinanzhof, the supreme supervisory authority shall submit or submit the refused documents or files or give it the information that has been refused. It is to be annexed to this procedure. The procedure is subject to the rules of material secret protection. If these cannot be complied with or if the competent supreme supervisory authority asserts that special reasons for the secrecy or the secret protection of a transfer or transmission of the documents or files to the Bundesfinanzhof , the submission according to the third sentence shall be effected by providing the documents or files to the Bundesfinanzhof in the premises designated by the supreme supervisory authority. § 78 shall not apply to documents or files submitted or transmitted in accordance with the third sentence, and to the specific reasons asserted pursuant to sentence 6. The members of the Bundesfinanzhof are obliged to maintain secrecy; the reasons for the decision may not be allowed to recognize the nature and content of the documents or files held by secret documents and information. The rules of personal confidentiality shall apply to non-military personnel. Unofficial table of contents

Section 87

If the authorities, associations and representations of business or professional branches, business or industrial undertakings, companies or institutions, bear witness, the request shall be made, if not certain persons, as witnesses in Consideration shall be given to the Management Board or to the business or management board. Unofficial table of contents

Section 88

The parties may also refuse experts if their use is to be feared of a breach of commercial or industrial secrecy or damage to their business activities. Unofficial table of contents

§ 89

§ 380 of the Code of Civil Procedure and Section 255 of the Tax Code apply accordingly to the enforcement of a statutory submission of documents and electronic documents required by law. Unofficial table of contents

§ 90

(1) The court decides, unless otherwise specified, on the basis of oral proceedings. Decisions of the court, which are not judgments, can be taken without oral proceedings. (2) With the agreement of the parties, the court may decide without oral proceedings. Unofficial table of contents

§ 90a

(1) The court may, in appropriate cases, decide without oral proceedings by a court decision. (2) The parties may request oral proceedings within one month of the date of delivery of the court order. If the financial court has approved the revision in the notice of the court, they may also appeal for revision. Oral proceedings shall be held by both legal remedies. (3) The Court of Justice shall act as a judgment; if oral proceedings are requested in good time, it shall be deemed not to have been issued. (4) If oral proceedings are requested, the oral proceedings shall be deemed not to have been filed. Court in the judgment of a further representation of the facts and of the reasons for the decision, insofar as it follows the justification of the court modesty and determines this in its decision. Unofficial table of contents

Section 91

(1) As soon as the date of the oral proceedings is determined, the parties concerned shall be charged with a charge period of at least two weeks, at the Federal Finance Court of at least four weeks. In urgent cases the chairman may reduce the time limit. (2) In the case of the summons, it should be pointed out that the absence of a participant can also be negotiated and decided without him. (3) The court may also attend meetings outside of the (4) § 227 (3) sentence 1 of the Code of Civil Procedure shall not be applied. Unofficial table of contents

Section 91a

(1) The court may, on request or on its own account, allow the parties, their agents and advisers to stay in another place during oral proceedings and to carry out procedural acts there. The trial will be transferred simultaneously in picture and sound to this place and to the meeting room. (2) The court may, upon request, allow a witness, an expert or a participant to take part in a hearing in another place. shall be kept. The interrogation is transmitted simultaneously in picture and sound to this place and into the meeting room. If the parties, authorised agents and advisers referred to in the first sentence of paragraph 1 have been authorised to reside in another place, the hearing shall also be transferred to that place. (3) The transfer shall not be recorded. The decisions referred to in the first sentence of paragraph 1 and the first sentence of paragraph 2 shall be indisputable. (4) Paragraphs 1 and 3 shall apply in accordance with the dates of the discussions (Section 79 (1), second sentence, point 1). Unofficial table of contents

§ 92

(1) The chairman shall open and initiate the oral proceedings. (2) The chairman or the rapporteur shall, after having called up the matter, present the essential content of the files. (3) In order to submit their applications, the parties shall have the floor. and to justify it. Unofficial table of contents

Section 93

(1) The Chairman shall, in fact and legally, discuss the dispute with the parties concerned. (2) The Chairman shall allow any Member of the Court of First Instance, upon request, to ask questions. If a question is raised, the court decides. (3) After discussion of the dispute, the Chairman shall declare the oral proceedings closed. The Court of First Instance may decide to reopen it. Unofficial table of contents

§ 93a (omitted)

Unofficial table of contents

Section 94

§ § 159 to 165 of the Code of Civil Procedure shall apply mutas to the minutes of the publication. Unofficial table of contents

Section 94a

The Court of First Instance may determine its proceedings at its reasonable discretion if the dispute does not exceed five hundred euro in the case of an action relating to a cash benefit or a administrative act to that effect. At the request of a participant, it is necessary to negotiate orally. The court decides on the action by judgment; § 76 on the principle of investigation and § 79a para. 2, § 90a on the court order shall remain unaffected.

Section IV
Judgments and other decisions

Unofficial table of contents

§ 95

The action, unless otherwise specified, shall be decided by judgment. Unofficial table of contents

§ 96

(1) The court decides on its free conviction, obtained from the overall result of the proceedings; § § 158, 160, 162 of the Tax Code shall apply mutadenly. The court may not go beyond the plea for a plea, but is not bound to the version of the applications. The judgment shall state the reasons for which the judicial convictions have been made. (2) The judgment may only be based on facts and evidence of evidence to which the parties concerned have been able to express their views. Unofficial table of contents

Section 97

The admissibility of the action may be decided beforehand by an interim judgment. Unofficial table of contents

Section 98

If only a part of the dispute is mature, the court may issue a partial judgment. Unofficial table of contents

§ 99

(1) If, in the case of a performance action or an action suit against an administrative act, a claim for reason and amount is contentious, the court may make a preliminary decision on the ground by means of an interim judgment. (2) The court may, by means of an interim judgment, decide on the a decision-making substantive or legal matter shall be decided in advance if this is relevant and does not contradicts the plaintiff or the defendant. Unofficial table of contents

§ 100

(1) Where a contested administrative act is unlawful and the plaintiff is thereby infringed in its rights, the Court of First Instance shall repeal the administrative act and the possible decision on the out-of-court appeal; the financial authority shall be referred to the the legal assessment on which the annulment is based on the actual facts and evidence which are deemed not to be newly known justifies a different assessment. If the administrative act has already been completed, the Court of First Instance may, at the request of the Court of First Instance, also declare that, and how the financial authority has to reverse the enforcement of the law. Such an objection shall be admissible only if the Authority is in a position to do so and this question has been ripe for. If the administrative act has previously been dealt with by withdrawal or otherwise, the court shall, on request, claim by judgment that the administrative act has been unlawful if the plaintiff has a legitimate interest in that determination. (2) If the plaintiff desires the amendment of an administrative act which sets a sum of money or makes a determination relating thereto, the court may fix the amount at a different level or replace the determination by another. Where the determination of the amount to be determined or to be determined requires a not inconsiderable effort, the court may, by indicating the actual or unduly taken account of the administrative act, or not to take account of the change in the administrative act, The legal conditions shall be determined in such a way as to enable the authority to calculate the amount due to the decision. The Authority shall immediately inform the parties of the result of the recalculation without delay; the administrative act shall be notified anew with the amended content after the decision has been valid. (3) If the Court of First Instance deems a further clarification of the facts of the case, the , it may, without deciding on the matter itself, lift the administrative act and the decision on the out-of-court appeal, in so far as the nature or extent of the investigations still to be carried out are substantial and the repeal shall also be relevant in the light of the interests of the parties concerned. Sentence 1 shall not apply in so far as the taxable person has not complied with his obligation to declare and, therefore, the tax bases have been estimated. At the request of the Court of First Instance, the Court of First Instance may, pending the adoption of the new administrative act, take a restrainable order, in particular to determine that collateral is to be provided or to remain in whole or in part, and that benefits shall not be returned first . The decision may be amended or repealed at any time. A decision pursuant to sentence 1 may only be taken within six months from the date of receipt of the files of the Authority in the courts. (4) If, in addition to the repeal of an administrative act, a performance may be required, the same procedure shall also include the conviction on the file. Performance allowed.

Footnote

(+ + + § 100: For non-application cf. Art. 97 § 13 sentence 2 AOEG 1977 + + +) Unofficial table of contents

§ 101

In so far as the refusal or omission of an administrative act is unlawful and the plaintiff is thereby infringed in its rights, the court shall issue the financial authority's obligation to issue the coveted administrative act, if the case is For the first time. Otherwise, it is the obligation to make the plaintiff modest in compliance with the legal opinion of the court. Unofficial table of contents

Section 102

To the extent that the financial authority is empowered to act or to decide at its discretion, the court shall also examine whether the administrative act or the rejection or omission of the administrative act is unlawful, because the legal limits of the Discretion is exceeded or is exercised by the discretion in a manner not appropriate for the purpose of empowerment. The financial authority may supplement its discretionary considerations with regard to the administrative act until the conclusion of the factual instance of a financial-judicial procedure. Unofficial table of contents

Section 103

The judgment can only be made by the judges and honorary judges who took part in the trial on which the judgment was based. Unofficial table of contents

Section 104

(1) The judgment shall, when an oral hearing has taken place, usually be announced in the date when the oral proceedings are closed, in special cases in an immediately scheduled date, which shall not be more than two weeks In addition, The judgment is given by reading the formula; it must be delivered to the parties. (2) The delivery of the judgment shall be admissible instead of the proclamation; the judgment shall then be delivered within two weeks of the oral proceedings of the office of the Office. (3) If the court decides without oral proceedings, the delivery shall be replaced by notification to the parties concerned. Unofficial table of contents

Section 105

(1) The judgment is given in the name of the people. It shall be written in writing and signed by the judges who have participated in the decision. If a judge is prevented from signing his signature, this shall be noted by the Chair or, if it is prevented, by the elder attached judge under the Judgment. The signature of the honorary judges does not need to be signed. (2) The verdict contains

1.

the description of the parties, their legal representatives and the agents by name, profession, place of residence and their position in the proceedings;

2.

the name of the court and the names of the members who took part in the decision,

3.

the judgment of the judgment,

4.

the facts,

5.

the reasons for the decision,

6.

the right of appeal.

(3) In the event of the event, the status of the property and the dispute is to be presented in the light of the requests made, highlighting its essential content. Because of the details, reference should be made to written records, minutes and other documents, insofar as they are sufficient for the purposes of the property and the dispute. (4) A judgment, which was not yet fully drafted in the case of the proclamation, shall be submitted before the end of the The course of two weeks, calculated from the date of delivery, shall be sent to the office in full. If this cannot be done by way of exception, then within these two weeks the judgment signed by the judges shall be transmitted without the facts, reasons for decision and the instruction of the office of appeal. The facts, the reasons for the decision and the instruction of the right to appeal are to be subsequently deposited subsequently, especially to be signed by the judges and to be transmitted to the office. (5) The court can be informed of a further presentation of the For reasons of decision, the reasons for the administrative act or the decision on the out-of-court appeal are due to the decision. (6) The official of the office of the office of the office has the date on the judgment the date of delivery and, in the case of § 104 (1), first sentence, the date of the delivery; and to sign this note. If the files are kept in electronic form, the official of the office shall hold the endorsement in a separate document. The document is inextricably linked to the judgment. Unofficial table of contents

Section 106

§ § 104 and 105 shall apply mutas to court rulings. Unofficial table of contents

Section 107

(1) Write errors, calculation errors and similar obvious inaccuracies in the judgment are to be corrected by the court at any time. (2) The correction can be decided without oral proceedings. The amending decision shall be noted on the judgment and on the copies. If the judgment is electronically drafted, the decision shall also be drafted electronically and be inseparably linked to the judgment. Unofficial table of contents

Section 108

(1) If the facts of the judgment contain other inaccuracies or ambiguities, the correction may be requested within two weeks of the date of delivery of the judgment. (2) The court shall decide without taking any evidence by decision. The decision shall be indisputable. Only the judges who participated in the judgment shall act in the decision. If a judge is prevented from voting, the vote of the chairman shall be the vote of the chairman. The amending decision shall be noted on the judgment and on the copies. If the judgment is electronically drafted, the decision shall also be drafted electronically and be inseparably linked to the judgment. Unofficial table of contents

§ 109

(1) If a request made by one of the parties concerned or the cost sequence has been completely or partly passed over in the course of the decision, the judgment shall be supplemented at the request by a subsequent decision. (2) The decision must be taken is requested within two weeks of the date of delivery of the judgment. The oral proceedings only dealt with the part of the dispute which had not been completed. Unofficial table of contents

§ 110

(1) bind legally binding judgments to the extent that the object of the dispute has been decided,

1.

the parties and their legal successor,

2.

in the cases referred to in section 48 (1) (1), the non-legal partners or members of the public and

3.

in the case of section 60a, persons who have not submitted a request for consignment or have not submitted a request within the prescribed period.

The judgments handed down against a financial authority also act in relation to the public service body which belongs to the financial authority concerned. (2) The provisions of the Tax Code and other tax laws on the withdrawal, revocation, The repeal and amendment of administrative acts and of the recovery of taxes shall remain unaffected, unless otherwise indicated in the first sentence of paragraph 1. Unofficial table of contents

§ § 111 and 112 (omitted)

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Section 113

(1) For decisions, § 96 (1) sentences 1 and 2, § 105 (2) no. 6, § § 107 to 109 shall apply. (2) Decisions shall be justified if they can be appealed by means of appeal or if they decide on an appeal. Decisions on the suspension of enforcement (§ 69 (3) and (5)) and on interim measures (Section 114 (1)), decisions after completion of the dispute in the main proceedings (§ 138) as well as decisions in which an application for the authorization of Legal aid is rejected (§ 142), must always be justified. Decisions which decide on an appeal do not require any further justification, insofar as the court rejects the appeal as unfounded on the grounds of the contested decision. Unofficial table of contents

Section 114

(1) On request, the Court of First Instance may, even before the action of the Court of Justice, make an injunction with regard to the subject-matter of the dispute if there is a risk that the existence of a right of the The applicant could be foiled or made much more difficult. Interim measures are also admissible in order to regulate a provisional state in relation to a contested legal relationship, if such a rule, in particular in the case of permanent legal relationships, is to avert significant disadvantages or imminent violence (2) The Court of First Instance shall be responsible for the adoption of interim measures. This is the court of the first legal suit. In urgent cases, the Chairman may decide. (3) For the adoption of interim measures, § § 920, 921, 923, 926, 928 to 932, 938, 939, 941 and 945 of the Code of Civil Procedure shall apply. (4) The court shall decide by decision. (5) The The provisions of paragraphs 1 to 3 shall not apply in respect of the cases of § 69.

Section V
Appeal and resumption of proceedings

Subsection 1
Revision

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§ 115

(1) Against the judgment of the financial court (§ 36 no. 1), the parties shall be subject to the revision to the Bundesfinanzhof if the financial court or on appeal against the non-approval of the Bundesfinanzhof has allowed them. (2) The revision is only in the case of

1.

the fundamental importance of the case,

2.

the training of the law or the assurance of a uniform case law requires a decision of the Bundesfinanzhof, or

3.

a procedural violation is claimed and is available on which the decision may be based.

(3) The Federal Finance Court shall be bound by the authorisation. Unofficial table of contents

Section 116

(1) The non-approval of the revision may be challenged by appeal. (2) The appeal shall be filed within one month after the date of delivery of the full judgment at the Federal Finance Court. It must refer to the judgment under appeal. The notice of appeal is to be accompanied by a copy or a copy of the judgment against which the revision is to be filed. (3) The appeal shall be justified within two months of the date of notification of the full judgment. The justification must be submitted to the Bundesfinanzhof. In the explanatory statement, the conditions of § 115 (2) must be set out. The time limit may be extended by the chairman for a further month. (4) The filing of the appeal inhibits the legal force of the judgment. (5) The Federal Finance Court decides on the Appeal by decision. The decision is to be briefly justified, except where it is not appropriate to contribute to the clarification of the conditions under which a revision is to be accepted or if the complaint is accepted. With the rejection of the appeal by the Bundesfinanzhof (Bundesfinanzhof), the judgment becomes final. (6) The conditions of § 115 (2) no. 3, the Bundesfinanzhof (Bundesfinanzhof) may, in the decision, cancel the judgment under appeal and the legal dispute to the (7) If the appeal against the non-authorisation of the revision is granted, the appeal proceedings will be continued as a revision procedure if the Bundesfinanzhof is not the subject of the contested decision. Judgment in accordance with paragraph 6; the lodging of a review by the complainant does not need to be. With the notification of the decision, the Revisionsoning period for the appellant begins, for the other parties the Revisions-and the Revisionsoning-Deadline. Points 1 and 2 shall be mentioned in the decision. Unofficial table of contents

Section 117

(dropped) Unofficial table of contents

Section 118

(1) The revision can only be based on the fact that the judgment under appeal is based on the violation of federal law. If, in the case of Section 33 (1) No. 4, the provisions of this subsection are declared to be applicable by Land Law, the revision may also be based on the fact that the judgment under appeal is based on the violation of national law. (2) The The Federal Finance Court is bound by the actual findings made in the judgment under appeal, unless there are admissible and reasonable grounds for revision in relation to these findings. (3) If the revision is to be carried out, the Based on procedural shortcomings, it is not at the same time one of the requirements of section 115 (2) No.1 and 2 , it shall be decided only on the alleged procedural shortcomings. Incidentally, the Federal Finance Court is not bound by the revisional grounds made. Unofficial table of contents

§ 119

A judgment shall always be deemed to be based on the violation of federal law, if:

1.

the discerning court had not been properly staffed,

2.

in the case of the decision, a judge who was excluded from the exercise of the judge's power by law or who had been successful in refusing to act on the grounds of concern, was a judge;

3.

a party has failed to hear the legal hearing,

4.

a participant in the proceedings was not represented in accordance with the law of the law, unless he expressly or implicitly consented to the conduct of the proceedings,

5.

the judgment has been given at an oral hearing in which the provisions relating to the public have been infringed, or

6.

the decision is not reasoned.

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§ 120

(1) The revision shall be submitted in writing to the Bundesfinanzhof within one month after the date of delivery of the complete judgment. The revision must refer to the judgment under appeal. A copy or copy of the judgment is to be attached, unless this has already been done in accordance with Section 116 (2) sentence 3. Sentence 3 shall not apply in the case of electronic revision. (2) The revision shall be justified within two months from the date of notification of the complete judgment; in the case of Section 116 (7), the time limit for the appellant shall be a period of grace for the appellant. Month after notification of the decision on the approval of the revision. The justification must be submitted to the Bundesfinanzhof. The deadline may be extended to a request submitted by the chairman before the expiry of the deadline. (3) The justification must include:

1.

the explanation of the extent to which the judgment is challenged and the annulment of which is requested (revisionssanives);

2.

an indication of the reasons for the revision, namely:

a)

the specific description of the circumstances in which the infringement is based;

b)

in so far as the revision is based on the fact that the law is infringed in relation to the proceedings, the name of the facts which result in the defect.

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Section 121

For the revision procedure, the rules on the procedure in the first legal suit and the provisions on judgments and other decisions shall apply mutatily to the extent that the provisions relating to revision do not give any other effect. § 79a on the decision by the Preparatory Judge and Section 94a of the procedure shall not be applied in accordance with its reasonable discretion. Statements and evidence which the financial court has rightly rejected in accordance with § 79b shall also be excluded in the revision procedure. Unofficial table of contents

§ 122

(1) A participant in the proceedings concerning the revision is who was involved in the proceedings concerning the lawsuit. (2) Subject to the proceedings of a tax based on federal law or a legal dispute over federal law, the Federal Ministry of Finance to the procedure. Where the proceedings relate to a levy administered by the State financial authorities or to a dispute over national law, that right shall also be applicable to the competent national authority. The Senate may request the competent authorities to accede. Upon accession, the Authority shall obtain the legal status of a person concerned. Unofficial table of contents

§ 123

(1) The changes to the action and the supplements are inadmissible in the revision procedure. This does not apply to condolences pursuant to § 60 para. 3 sentence 1. (2) A procedural defect may only be allowed within two months from the date of the notification of the consignment decision. The time limit may be extended to a request submitted by the chairman before the expiry of the period. Unofficial table of contents

Section 124

(1) The Bundesfinanzhof (Bundesfinanzhof) shall examine whether the revision has been lodged and whether it has been filed and justified in the legal form and time limit. If there is a lack of one of these requirements, the revision shall be inadmissible. (2) The review of the revision shall also be subject to the decisions which preceded the final part, provided that they are not in accordance with the provisions of this Act are unquestionable. Unofficial table of contents

§ 125

(1) The revision may be withdrawn up to the legal force of the judgment. At the end of the oral proceedings, in the absence of the oral proceedings and after a court hearing has been issued, the withdrawal is only possible with the consent of the auditor. (2) The withdrawal causes the loss of the inserted Legal means. Unofficial table of contents

§ 126

(1) If the revision is inadmissible, the Bundesfinanzhof shall reject it by decision. (2) If the revision is unfounded, the Bundesfinanzhof shall reject it. (3) If the revision is justified, the Bundesfinanzhof may be responsible for the

1.

in the matter itself, or

2.

Discontinue the judgment under appeal and refer the case back to other negotiation and decision.

The Bundesfinanzhof (Bundesfinanzhof) refers back to the legal dispute if the contestable has a legitimate interest in the revision procedure pursuant to § 123 (1) sentence 2. (4) Although the reasons for the decision are a violation of the existing law, it is established that the (5) The court to which the case is referred back to other proceedings and decision has the legal judgment of the Court of First Instance, which is the right to reconsider the decision. of the Bundesfinanzhof. (6) The decision on the revision does not require any justification in so far as the Bundesfinanzhof (Bundesfinanzhof Rügen) does not consider any procedural shortcomings to be carried out. This does not apply to Rügen in accordance with § 119 and, if only procedural shortcomings are to be asserted with the revision, for Rügen, on which the approval of the revision is based. Unofficial table of contents

§ 126a

The Bundesfinanzhof (Bundesfinanzhof) can decide on the revision in the filling of five judges by decision, if it does not consider the revision for unfounded and oral proceedings to be necessary unanimously. The participants must be heard beforehand. The decision shall contain a short justification, in which case the conditions of this procedure must be established. Section 126 (6) shall apply accordingly. Unofficial table of contents

§ 127

If, during the revision procedure, a new or amended administrative act has become the subject of the proceedings (§ § 68, 123 sentence 2), the Bundesfinanzhof (Bundesfinanzhof) can cancel the judgment under appeal and the case for other negotiation and decision Refer back to the financial court.

Subsection 2
Complaint, Reminder, Hearing of Hearing

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§ 128

(1) In the case of the decisions of the financial court, the chairman or the rapporteur, who are not judgements or court rulings, the parties concerned and the other person concerned by the decision shall have the right to complain to the Bundesfinanzhof (Federal Finance Court), unless otherwise specified in this law. (2) Process management orders, declarations of information, decisions on the postponement or the determination of a time-limit, decisions of evidence, decisions pursuant to Sections 91a and 93a, decisions on the Rejection of evidence, on connection and separation of proceedings and claims and the rejection of judicial staff, experts and interpreters, decisions on recruitment after the withdrawal of the proceedings and decisions in the process of legal aid cannot be challenged with the appeal. (3) The decision to reject the decision The suspension of the enforcement pursuant to § 69 (3) and (5) and the interim measures pursuant to Section 114 (1) shall only apply to the parties concerned if they have been approved in the decision. § 115 (2) applies accordingly. (4) In disputes over costs, the complaint is not given. This does not apply to the complaint against the non-authorisation of the revision. Unofficial table of contents

Section 129

(1) The appeal shall be filed with the Finanzgericht in writing or in the minutes of the document of the Office of the Office of the Office within two weeks of the announcement of the decision. (2) The notice of appeal shall also be maintained if the appeal is lodged within the deadline of the Federal Finance Court. Unofficial table of contents

§ 130

(1) If the financial court, the chairman or the rapporteur, whose decision is challenged, considers the appeal to be justified, it shall be removed; otherwise, it shall be submitted immediately to the Bundesfinanzhof. (2) The financial court shall be responsible for the Inform the parties concerned of the submission of the complaint. Unofficial table of contents

Section 131

(1) The appeal shall have suspensive effect only if it has the object of setting a regulatory or coercive means. The financial court, the chairman or the rapporteur, whose decision is contested, may also otherwise determine that the enforcement of the contested decision is to be suspended at the time. (2) § § 178 and 181 (2) of the Court Constitutional Law shall remain unaffected. Unofficial table of contents

Section 132

The Federal Finance Court decides on the complaint by decision. Unofficial table of contents

§ 133

(1) The decision of the financial court may be requested within two weeks of the announcement of the decision of the authorized or requested judge or the official of the document. The application shall be made in writing or in the minutes of the official of the Office of the Court of First Instance. § § 129 to 131 shall apply mutatily. (2) In proceedings before the Bundesfinanzhof (Bundesfinanzhof), paragraph 1 shall apply for decisions of the commissioned or requested judge or the official of the office of the office of the office. Unofficial table of contents

Section 133a

(1) The proceedings shall be continued on the complaint of a party complained of by a court decision, if:

1.

an appeal or any other appeal against the decision is not given and

2.

the Court of First Instance infringed the right of that party to be heard in a substantial manner in a decision-making manner.

The complaint does not take place against a decision which precedes the final decision. (2) The complaint is to be made within two weeks of knowledge of the infringement of the legal hearing; the date of the acquisition of knowledge is credibly . After the expiry of a year since the contested decision has been announced, the complaint can no longer be levied. Decisions notified in a formless form shall be deemed to have been notified to the post of mail with the third day after the assignment. The complaint shall be made in writing or in the minutes of the official of the Office of the Office of the Court of First Instance, whose decision shall be attacked. The complaint must indicate the decision taken and the existence of the conditions set out in the first sentence of the first sentence of paragraph 1. (3) The other parties concerned shall, if necessary, be given the opportunity to comment. (4) Is the beet not shall be rejected as inadmissible or not in the legal form or by a period of time. If the beet is unfounded, the court rejects it. The decision shall be taken by means of an indisputable decision. The decision is to be briefly explained. (5) If the complaint is well founded, the court will assist the court by continuing the proceedings, insofar as this is necessary on the basis of the complaint. The procedure shall be returned to the situation in which it was before the end of the oral proceedings. In written proceedings, the date of the oral proceedings shall be replaced by the date until the pleadings may be filed. § 343 of the Code of Civil Procedure is to be applied accordingly. (6) § 131 (1) sentence 2 shall apply accordingly.

Subsection 3
Resumption of proceedings

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Section 134

A legally enforceable procedure may be resumed in accordance with the provisions of the Fourth Civil Procedure Code.

Part Three
Costs and enforcement

Section I
Cost

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§ 135

(1) The underlying party shall bear the costs of the proceedings. (2) The costs of an appeal filed without success shall be borne by the person who has lodged the appeal. (3) Costs may be charged only to the extent that he/she is charged with the costs of the legal remedy. (4) The costs of the successful retrial may be imposed on the treasury, insofar as they have not been incurred as a result of the fault of a party. (5) Consists of the chargeable event Part of a number of people, they are liable according to head parts. In the event of substantial differences in their participation, the Court of First Instance may, at the discretion of the Court, take the necessary Unofficial table of contents

Section 136

(1) Where a party is partly subject, the costs shall be waived or proportionate to the costs. If the costs are offset against one another, the court costs shall be half of the burden on each part. A participant may be ordered to pay the costs entirely if the other is subject to only a small amount. (2) Anyone who takes back an application, a lawsuit, an appeal or another remedy has to bear the costs. (3) Costs, the costs, the costs, the costs, the costs, the costs, the costs. by a request for re-establishment to the previous stand, the applicant shall be charged. Unofficial table of contents

Section 137

A party may be subject to the costs, in whole or in part, even if he has obvicted, but the decision is based on facts which he or she would have previously been able to claim or prove to be. Costs incurred as a result of the fault of a participant may be imposed on the person concerned. If the Court of First Instance takes into consideration statements and evidence in accordance with Section 76 (3) which have been lawfully rejected in the opposition proceedings under Section 364b of the German Tax Code, the plaintiff shall be ordered to pay the costs to the extent. Unofficial table of contents

§ 138

(1) If the dispute is dealt with in the main proceedings, the court shall decide at its reasonable discretion the costs of the proceedings by decision; the current level of property and the dispute shall be taken into account. (2) Insofar as a lawsuit is carried out by this that the taxpayer's application is accepted by the withdrawal or amendment of the contested administrative act, or that, in the event of an action for failure to act pursuant to § 46 (1) sentence 3, sentence 2, within the time limit laid down, the out-of-court In the event of an appeal or the administrative act requested, the following shall be taken: To impose costs on the authority. (3) The dispute shall also be dealt with in the main proceedings if the defendant does not object to the plaintiff's declaration of succession within two weeks since the document containing the declaration of redemption has been served, and he has been referred by the court to this episode. Unofficial table of contents

Section 139

(1) Costs are the costs of the court (fees and expenses) and the expenses incurred by the parties involved in the appropriate legal proceedings or defence, including the costs of the preliminary proceedings. (2) The expenses of the Financial authorities are not to be reimbursed. (3) Legal fees and charges of an agent or counsel authorized to provide commercial assistance in tax matters in accordance with the provisions of the Tax Consultation Act shall always be refundable. Expenses for an authorised representative or assistance, for which fees and expenses are not provided for by law, can be reimbursed up to the level of the legal fees and expenses of the lawyers. In so far as a preliminary proceedings have been carried out, the fees and expenses shall be reimbursable if the Court of First Instance dedicates the award of an authorised representative or assistance to the preliminary proceedings. If the agent or counsel is in a relationship with a person concerned, the fees incurred by his/her confiscation shall not be refunded. (4) The extra-judicial costs of the consigneer shall be reimbursable only if the Court or tribune of the subjacent party or the treasury. Unofficial table of contents

§ § 140 and 141 (omitted)

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Section 142

(1) The provisions of the Code of Civil Procedure on legal aid shall apply. (2) A tax advisor, authorized representative, auditor or sworn-in person may also be responsible for the granting of legal aid to a person who has been granted legal aid. Accountants are to be attached. The remuneration is governed by the law applicable to the associated lawyer. (3) The examination of the personal and economic circumstances in accordance with § § 114 to 116 of the Code of Civil Procedure , including the measures referred to in § 118 (2) of the Code of Civil Procedure and the decisions pursuant to Section 118 (2) sentence 4 of the Code of Civil Procedure, the Office of the Office of the respective appeal shall be the responsibility of the UrkundsOfficer if the Chairman it will transmit the procedure to it. If the conditions for the approval of the legal aid are not fulfilled, the official shall issue the decision to reject the application; otherwise, the official shall note in the proceedings that the applicant shall be informed in accordance with his/her application. personal and economic conditions can be granted legal aid and at what level, where appropriate, monthly instalments or amounts are to be paid from the assets. (4) In the proceedings concerning legal aid, the official documents officer shall be responsible for the payment of the costs. further the determination of the timing of the setting and the Resumption of payments pursuant to § 120 (3) of the Code of Civil Procedure as well as the amendment and cancellation of the approval of the legal aid in accordance with § § 120a and 124 (1) (2) to (5) of the Code of Civil Procedure. (6) The Chairman may The tasks referred to in paragraphs 3 and 4 shall be carried out at any time. § 5 (1) (1), § § 6, 7, 8 (1) to (4) and § 9 of the Law on the Rights of the Law shall apply mutah. with the proviso that the official of the office shall be replaced by the right-holder. (6) § 79a (4) shall apply accordingly. (7) Against Decisions of the official in accordance with paragraphs 3 and 4 shall be given the memory of the court. The time limit for the remembrance is two weeks. The court decides on the memory by decision. (8) By Land Law it can be determined that paragraphs 3 to 7 are not applicable to the courts of the respective country.

Footnote

Section 142 italic print: sales designation to be corrected Unofficial table of contents

Section 143

(1) In the judgment or, if the proceedings have been terminated in any other way, the court has to decide on the costs by decision. (2) If a case is referred back to the financial court by the Bundesfinanzhof, the court may decide on the costs of the case. the costs of the procedure are transferred. Unofficial table of contents

Section 144

If an appeal has been withdrawn to its full extent, the costs of the proceedings shall be decided only if a party has requested reimbursement of costs. Unofficial table of contents

§ 145

The dispute over the costs of the decision shall be inadmissible if an appeal is not brought against the decision in the main proceedings. Unofficial table of contents

§ § 146 to 148 (omitted)

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§ 149

(1) The expenses to be reimbured to the parties shall be fixed at the request of the official of the court of first law. (2) The remembranal of the court shall be given against the fixing. The time limit for the remembrance is two weeks. (3) The chairman of the court or the court may order that enforcement be temporarily suspended. (4) The court decides on the remembrance by decision.

Section II
Enforcement

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Section 150

In the case of a Federal Government, a country, a municipal association, a municipality or a corporation, an institution or a foundation under public law, it shall be enforceable in accordance with the provisions of the Tax Code, unless otherwise specified by law. Enforcement authorities are the financial offices and main offices. § 69 shall apply mutatily for the purpose of enforcement. Unofficial table of contents

Section 151

(1) If the Federal Government, a country, a local authority, a community, a body, an institution or a foundation under public law are to be enforced, the Eighth Book of the Code of Civil Procedure shall apply mutadenly to the enforcement of the enforcement order; § 150 remains unaffected. Court of Enforcement is the financial court. (2) Enforcement is enforced

1.

of legally enforceable and provisionally enforceable judicial decisions,

2.

from interim measures,

3.

from cost-fixing decisions.

(3) Judgments on appeal and commitment actions may be declared enforceable only on account of the costs. (4) For enforcement purposes, the parties concerned may, at their request, make copies of the judgment without the existence of a crime and without the need for The reasons for the decision are given in the effects of the delivery of a full judgment. Unofficial table of contents

Section 152

(1) If, in the case of § 151, it is to be enforced on account of a monetary claim, the executing court shall, at the request of the creditor, execute the execution. It shall determine the enforcement measures to be carried out and shall invite the competent authorities to take the necessary measures. The requested authority is obliged to comply with the request for the enforcement provisions applicable to it. (2) The court has the authority or bodies, institutions and foundations of the authority before the order of enforcement of the enforcement order has been issued. public law against which it is intended to notify the legal representatives of the intended execution, with the request that enforcement should be averted within a time limit to be measured by the court. The period of time may not exceed one month. (3) Enforcement is inadmissible in matters which are indispensable for the performance of public duties or whose divestiment is contrary to public interest. The court decides on objections after consulting the competent supervisory authority or at the highest federal or state authorities of the competent minister. (4) The provisions of paragraphs 1 to 3 shall not apply to public credit institutions. (5) The The announcement of the execution and the observance of a waiting period shall not be required if the order is the enforcement of a consous order. Unofficial table of contents

Section 153

In the cases of § § 150, 152 (1) to (3), there is no need for an enforcement clause. Unofficial table of contents

Section 154

If the financial authority does not comply with the obligation imposed in the judgment or in the injunction in the cases of § 100 (1) sentence 2 and § § 101 and 114 of the obligation imposed in the judgment or in the injunction, the court of the first legal suit may, upon request, subject to a time-limit against They are able to impose a penalty payment of up to one thousand euros by decision, fix them after a fruitless period of time, and execute them on their own account. The periodic penalty payment may be repeatedly threatened, fixed and enforced.

Fourth part
Transitional and final provisions

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§ 155

Insofar as this law does not contain any provisions on the procedure, the Law of the Court of Justice and, insofar as the fundamental differences between the two types of procedure do not exclude it, are the Code of Civil Procedure, including Section 278 (5). and § 278a. The provisions of the Seventeenth Title of the Constitutional Law are to be applied in accordance with the conditions laid down by the Federal Court of Appeal and the Federal Court of Justice of the Federal Court of Finance and the Office of the Civil Procedure Code. The rules on the procedure in the first legal proceedings shall apply mutas to the rules of the first legal proceedings. Unofficial table of contents

Section 156

§ 6 of the Introductory Act to the Law Constitutional Law applies accordingly. Unofficial table of contents

Section 157

If the Constitutional Court of a country has determined the nullity of national law or annuls the provisions of the national law, the country shall not be subject to any further contestable provisions, subject to a special legal provision. Decisions of the courts of the financial jurisdiction which are based on the standard declared void shall be without prejudice to the decisions taken. Enforcement from such a decision shall be inadmissible. Section 767 of the Code of Civil Procedure shall apply mutatily. Unofficial table of contents

Section 158

The federal hearing of a party responsible for providing information in accordance with § 94 of the German Tax Code or the insult of an expert pursuant to § 96 (7) sentence 5 of the tax order by the financial court is to be found before the financial court in the case of the financial court Judge instead. The Finanzgericht (Finanzgericht) decides on the legality of a refusal of the certificate, the opinion or the oath performance by decision. Unofficial table of contents

Section 159

(dropped) Unofficial table of contents

§ 160

Insofar as the financial legal path is opened pursuant to section 33 (1) no. 4, the participation in the proceedings and the consignment by law may be governed by law by way of derogation from the provisions of this Act. Unofficial table of contents

Section 161

(repeal of rules) Unofficial table of contents

§ § 162 to 183 (omitted)

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Section 184

(1) (entry into force) (2) (transfer rules)