The Federal Fiscal Court
The Federal Fiscal Court is the Court of last resort within the German jurisdiction over tax and customs matters. It is one of the five Federal Supreme Courts, established according to Article 95 of the Basic Law and has its seat in Munich. The Federal Fiscal Court predominantly adjudicates in legal remedy procedures upon the legality of assessments of taxes and duties, furthermore about child allowance, investment allowance and certain concerns regarding the professional law for tax consultants. The main task of the Federal Fiscal Court is to ensure the consistency of both, application and execution of law by the interpretation of the law. In addition to this, the case law of the Federal Fiscal Court contributes to the development of tax law in conformity with the Basic Law.
Oftentimes, the jurisdiction of the Federal Fiscal Court has considerable effects on the legal practice of the fiscal administration and, as a consequence also has extensive impact on the federal budget. The Federal Fiscal Court only adjudicates on the correct application of law in concrete individual cases. Although its decisions can only bind the respective parties, they are still authoritative for the taxation of other tax paying citizens where the same facts of case apply. This follows from the fact that the judgment’s and decision’s essence regularly flows into the treasury regulations and other administration guidelines, which are being adhered to by the legal practice and fiscal authorities.
- The Fiscal Jurisdiction
- The Organization
- The Proceedings
- The Publication of Decisions
- The Personnel
- The Building
The so-called "Fleischer-Schlößchen" in Munich-Bogenhausen is the official residence of the Federal Fiscal Court. The classicistic mastery edifice was conceptualized as a residential and entertainment house by the painter Ernst Philipp Fleischer, but has only ever been completed as carcass.
In 1919 the German Reich bought the park-like property with the "Bogenhausen castle-ruin" and finished and enlarged it to be the official residence of the Fiscal Court of the German Reich established the year before. The Federal Fiscal Court has taken up work there in October 1950. In order to change the appearance of the building being scheduled as an ancient monument as little as possible, every necessary enlargement has been executed in the backyard. During the years 1972/73 the single-floored library was built. Since 1995 a modern two-story addition dangles from steel beams above the library, mirroring the back side of the historic old building.
The Federal Fiscal Court is surrounded by a park, which was given back its original guise after the construction of an underground car park.