Английская Википедия:Fiscal Court (Germany)
Шаблон:Short description Шаблон:Use dmy dates
The Fiscal Court (Шаблон:Lang-de, abbreviated Шаблон:Abbr) is a specialised German court with fiscal jurisdiction. Under German law, the Fiscal Court is the court of first instance for legal action in fiscal disputes. The Fiscal Court rules on legal disputes between citizens and tax authorities (tax offices, customs authorities, family funds [[[:Шаблон:Lang]]] and the Шаблон:Lang in matters relating to pension benefits [Section 98 Шаблон:Ill]).
The punishment of tax offenders is not one of the responsibilities of the Fiscal Courts. The Fiscal Courts are not an extended arm of the tax administration, but are legally independent like any other German court.
The structure of the German courts with fiscal jurisdiction is two-tiered. The appeals against decisions by the Fiscal Courts is heard by the Federal Fiscal Court.
List of the Fiscal Courts
Germany has 18 Fiscal Courts[1]Шаблон:Sfn and one Federal Fiscal Court. Every German state (Шаблон:Lang) has one Fiscal Court except Berlin and Brandenburg, which have a shared Fiscal Court, Bavaria, which has two Fiscal Courts (in Munich and Nuremberg) and North Rhine-Westphalia, which has three Fiscal Courts (Düsseldorf, Cologne and Münster).
| State of Germany | Finance Courts | Reference |
|---|---|---|
| Baden-Württemberg | Шаблон:Ill (in Stuttgart) | [1]Шаблон:Sfn |
| Bavaria | Шаблон:Ill (with external senates in Augsburg) Шаблон:Ill |
[1]Шаблон:Sfn |
| Berlin und Brandenburg | Шаблон:Ill (in Cottbus) | [1]Шаблон:Sfn |
| Bremen | Шаблон:Ill | [1]Шаблон:Sfn |
| Hamburg | Шаблон:Ill | [1]Шаблон:Sfn |
| Hesse | Шаблон:Ill (in Kassel) | [1]Шаблон:Sfn |
| Mecklenburg-Vorpommern | Шаблон:Ill (in Greifswald) | [1]Шаблон:Sfn |
| Lower Saxony | Шаблон:Ill (in Hanover) | [1]Шаблон:Sfn |
| North Rhine-Westphalia | Шаблон:Ill Шаблон:Ill Шаблон:Ill |
[1]Шаблон:Sfn |
| Rhineland-Palatinate | Шаблон:Ill (in Neustadt an der Weinstraße) | [1]Шаблон:Sfn |
| Saarland | Шаблон:Ill (in Saarbrücken) | [1]Шаблон:Sfn |
| Saxony | Шаблон:Ill (in Leipzig) | [1]Шаблон:Sfn |
| Saxony-Anhalt | Шаблон:Ill (in Dessau-Roßlau) | [1]Шаблон:Sfn |
| Schleswig-Holstein | Шаблон:Ill (in Kiel) | [1]Шаблон:Sfn |
| Thuringia | Шаблон:Ill (in Gotha) | [1]Шаблон:Sfn |
References
Bibliography
External links
