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of the Federal Fiscal Court


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The senates and their composition

Responsibility of the individual senates

The responsibility of the individual senates and the composition of their bench of judges is determined by the Court's annual schedule of responsibilities. The schedule of responsibilities is decided by the Presidium of the Court for one calendar year in advance.
The schedule of responsibilities is published at the beginning of each year in the Federal Gazette, the Federal Tax Gazette and in various tax law journals.

Schedule of responsibilities within the senates

Within the senates, matters are assigned by resolution of all judges belonging to the senate in accordance with § 21g of the Judicature Act. Before the beginning of the financial year, the resolution determines for that year the principles according to which the members participate in the proceedings (so-called participation plan); it may only be amended if this becomes necessary due to capacity overload, insufficient utilisation, transfer or long-term unavailability of individual members of the senate.

The following section outlines the substantive responsibility of the eleven specialist senates and the Grand Senate of the Federal Fiscal Court.

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