Pending proceedings of the Federal Fiscal Court
Every year the Federal Fiscal Court receives more than 2000 cases that need to be decided.
These include appeals, non-admission complaints, other complaints, (compensation) claims, reminders and hearings.
Special importance of pending proceedings for taxable persons
These pending and outstanding proceedings are of particular importance for all taxable persons. Where the interpretation of a tax law is the subject of proceedings before the Federal Fiscal Court, the tax can be assessed provisionally. If the Federal Fiscal Court has decided a dispute in favour of the taxable persons, it is irrelevant for the purposes of tax recognition in tax assessments already issued whether the taxable persons have lodged an objection to a tax assessment.
We provide information on
- current appeal proceedings pending before the Federal Fiscal Court in which a substantive decision is expected (without non-admission complaints),
- current proceedings pending before the Federal Constitutional Court, the Court of Justice of the European Union and the Court of First Instance of the European Union, insofar as they are relevant to the jurisdiction of the Federal Fiscal Court in tax and customs matters.
You will receive information on
- the dates of the forthcoming oral hearings and the subject matter of the dispute,
- any subsequent promulgation dates.
We offer you the opportunity
- to research which appeal proceedings pending before the Federal Fiscal Court are due to be decided this year.