The Federal Fiscal Court - Supreme Court of Germany for tax law and customs and excise duties
The Federal Fiscal Court (Bundesfinanzhof - BFH), based in Munich, is the supreme court of the Federal Republic of Germany for tax law and customs and excise duties.
It is one of the five Supreme Courts of the Republic of Germany established under Article 95 of the German Constitution (Basic Law).
As a court it operates independently, but is subject to the supervision of the Federal Ministry of Justice (BMJ).
The Federal Fiscal Court is the supreme instance of the fiscal jurisdiction.
Judicial control of the actions of the Fiscal and Customs Administration is exercised in the first instance by the fiscal courts of the Federal Republic of Germany.
Those affected can file a complaint with the fiscal court against acts of the fiscal authorities, such as the issuing of tax assessments.
If this complaint is dismissed at first instance, all taxable persons can appeal to the Federal Fiscal Court to have the judgment of a fiscal court of first instance reviewed.
If the appeal is expressly allowed, the Federal Fiscal Court examines in the following appeal proceedings whether the contested judgment is based on a violation of federal law.