Service of the Federal Fiscal Court
Plain English

Difficult words to do with the court, explained simply

Appeal:
That's what it's called when the Federal Fiscal Court checks a case.

Customs duties:
Customs duties are something similar to taxes.
Customs duties are paid, for example, when you buy things from other countries.

Judgment:
That's what the decision of the court is called.
This is also known as: The court passes a judgment.
If you disagree with the judgment, there is something you can do about it.

Lawyer:
This is a person who knows the laws well.
The lawyer helps people in court.

Non-admission complaint:
Sometimes the fiscal court will say in a judgment:
An appeal is not allowed.
 
This means:
If you do not like the judgment,
then you cannot simply go to the Federal Fiscal Court.
 
Then it gets harder:
You have to file a non-admission complaint with the Federal Fiscal Court.
 
This means:
You complain that an appeal is not allowed.

There are clear rules for this:
Only special people may lodge a non-admission complaint.
These are authorised representatives of the Federal Fiscal Court.

Proceedings:
That's what it's called when a court talks about a case.
For example, the judges do these things:

• They read the files.
• They put questions to the plaintiff and to the defendant.

Then the judges must decide.
This is also known as: The court passes a judgment.

Tax advisor
This is a person who knows a lot about taxes.
The tax advisor helps people with their taxes.
 
Taxes:
There are taxes on many things.
The taxes go to the state.
There are these taxes, for example:

• value-added tax or turnover tax.
  These are taxes on almost everything you can buy.
• Income tax or wage tax.
  These are taxes on the money you earn.
• Corporation tax.
  These taxes must be paid by companies, for example.
• Property tax.
  You pay this tax when you have a house, for example.
• Inheritance tax.
  This tax is paid when you inherit a lot of money.
• Gift tax.
  This is a tax you pay when you receive a lot of money as a gift.

The state pays for many things with the taxes. For example:

• The roads and pavements.
• The schools.
• The police and the fire department.
• The civil servants.
• And much more.