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Fiscal Court (Germany)
The Fiscal Court (, abbreviated ) 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 [] and the in matters relating to pension benefits [Section 98 ]). 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 and one Federal Fiscal Court. Every German state () has one Fiscal Court except Berlin and Brandenburg, which have a shared Fiscal Court, Bavaria, which has two Fis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Fiscal Court
The Federal Fiscal Court (''Bundesfinanzhof'') is one of five federal supreme courts of Germany, established according to Article 95 of the Basic Law. It is the federal court of appeal for tax and customs matters in cases which have already been heard by the subordinate instance, namely the Finance Courts. The ''Federal Fiscal Court'' was established in 1950 (succeeding the supreme Finance Court of the German Reich - ''Reichsfinanzhof'' - established in 1918). Its seat is in Munich. BFinanzhof Muenchen-01.jpg, ''Federal Fiscal Court Building'' in Munich External links Official homepage {{DEFAULTSORT:Federal Finance Court Of Germany |
Rhineland-Palatinate
Rhineland-Palatinate ( , ; german: link=no, Rheinland-Pfalz ; lb, Rheinland-Pfalz ; pfl, Rhoilond-Palz) is a western state of Germany. It covers and has about 4.05 million residents. It is the ninth largest and sixth most populous of the sixteen states. Mainz is the capital and largest city. Other cities are Ludwigshafen am Rhein, Koblenz, Trier, Kaiserslautern, Worms and Neuwied. It is bordered by North Rhine-Westphalia, Saarland, Baden-Württemberg and Hesse and by the countries France, Luxembourg and Belgium. Rhineland-Palatinate was established in 1946 after World War II, from parts of the former states of Prussia (part of its Rhineland and Nassau provinces), Hesse (Rhenish Hesse) and Bavaria (its former outlying Palatinate kreis or district), by the French military administration in Allied-occupied Germany. Rhineland-Palatinate became part of the Federal Republic of Germany in 1949 and shared the country's only border with the Saar Protectorate until the latter wa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Courts In Germany
A court is any person or institution, often as a government institution, with the authority to Adjudication, adjudicate legal disputes between Party (law), parties and carry out the administration of justice in Civil law (common law), civil, Criminal law, criminal, and Administrative law, administrative matters in accordance with the rule of law. In both common law and civil law (legal system), civil law legal systems, courts are the central means for dispute resolution, and it is generally understood that all people have an ability to bring their claims before a court. Similarly, the Rights of the accused, rights of those accused of a crime include the right to present a Criminal defense, defense before a court. The system of courts that interprets and applies the law is collectively known as the judiciary. The place where a court sits is known as a Venue (law), venue. The room where court proceedings occur is known as a courtroom, and the building as a courthouse; court facil ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Administrative Courts
Administration may refer to: Management of organizations * Management, the act of directing people towards accomplishing a goal ** Administrative Assistant, traditionally known as a Secretary, or also known as an administrative officer, administrative support specialist, or management assistant is a person whose work consists of supporting management, including executives, using a variety of project management, communication, or organizational skills, while in some cases, in addition, may require specialized knowledge acquired through higher education. ** Administration (government), management in or of government *** Administrative division ** Academic administration, a branch of an academic institution responsible for the maintenance and supervision of the institution ** Arts administration, a field that concerns business operations around an art organization ** Business administration, the performance or management of business operations *** Bachelor of Business Administratio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gotha
Gotha () is the fifth-largest city in Thuringia, Germany, west of Erfurt and east of Eisenach with a population of 44,000. The city is the capital of the district of Gotha and was also a residence of the Ernestine Wettins from 1640 until the end of monarchy in Germany in 1918. The House of Saxe-Coburg and Gotha originating here spawned many European rulers, including the royal houses of the United Kingdom, Belgium, Portugal (until 1910) and Bulgaria (until 1946). In the Middle Ages, Gotha was a rich trading town on the trade route ''Via Regia'' and between 1650 and 1850, Gotha saw a cultural heyday as a centre of sciences and arts, fostered by the dukes of Saxe-Gotha. The first duke, Ernest the Pious, was famous for his wise rule. In the 18th century, the ''Almanach de Gotha'' was first published in the city. The publisher Justus Perthes and the encyclopedist Joseph Meyer made Gotha a leading centre of German publishing around 1800. In the early 19th century, Gotha was a bi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Thuringia
Thuringia (; german: Thüringen ), officially the Free State of Thuringia ( ), is a state of central Germany, covering , the sixth smallest of the sixteen German states. It has a population of about 2.1 million. Erfurt is the capital and largest city. Other cities are Jena, Gera and Weimar. Thuringia is bordered by Bavaria, Hesse, Lower Saxony, Saxony-Anhalt, and Saxony. It has been known as "the green heart of Germany" () from the late 19th century due to its broad, dense forest. Most of Thuringia is in the Saale drainage basin, a left-bank tributary of the Elbe. Thuringia is home to the Rennsteig, Germany's best-known hiking trail. Its winter resort of Oberhof makes it a well-equipped winter sports destination – half of Germany's 136 Winter Olympic gold medals had been won by Thuringian athletes as of 2014. Thuringia was favoured by or was the birthplace of three key intellectuals and leaders in the arts: Johann Sebastian Bach, Johann Wolfgang von Goethe, and Fried ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kiel
Kiel () is the capital and most populous city in the northern Germany, German state of Schleswig-Holstein, with a population of 246,243 (2021). Kiel lies approximately north of Hamburg. Due to its geographic location in the southeast of the Jutland peninsula on the southwestern shore of the Baltic Sea, Kiel has become one of Germany's major maritime centres, known for a variety of international sailing events, including the annual Kiel Week, which is the biggest sailing event in the world. Kiel is also known for the Kiel mutiny, Kiel Mutiny, when sailors refused to board their vessels in protest against Germany's further participation in World War I, resulting in the abdication of the Wilhelm II, German Emperor, Kaiser and the formation of the Weimar Republic. The Olympic sailing competitions of the 1936 Summer Olympics, 1936 and the 1972 Summer Olympics#Venues, 1972 Summer Olympics were held in the Bay of Kiel. Kiel has also been one of the traditional homes of the German Nav ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Schleswig-Holstein
Schleswig-Holstein (; da, Slesvig-Holsten; nds, Sleswig-Holsteen; frr, Slaswik-Holstiinj) is the northernmost of the 16 states of Germany, comprising most of the historical duchy of Holstein and the southern part of the former Duchy of Schleswig. Its capital city is Kiel; other notable cities are Lübeck and Flensburg. The region is called ''Slesvig-Holsten'' in Danish and pronounced . The Low German name is ''Sleswig-Holsteen'', and the North Frisian name is ''Slaswik-Holstiinj''. In more dated English, it is also known as ''Sleswick-Holsatia''. Historically, the name can also refer to a larger region, containing both present-day Schleswig-Holstein and the former South Jutland County (Northern Schleswig; now part of the Region of Southern Denmark) in Denmark. It covers an area of , making it the 5th smallest German federal state by area (including the city-states). Schleswig was under Danish control during the Viking Age, but in the 12th century it escaped full control ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dessau-Roßlau
Dessau-Roßlau () is a ''kreisfreie Stadt'' (urban district) in the German state of Saxony-Anhalt. It is situated at the confluence of the rivers Elbe and Mulde. The town was formed by merger of the towns of Dessau and Roßlau in the course of the "Kreisreform Sachsen-Anhalt" ''(Sachsen-Anhalt Regional Boundary Reforms)'' on 1 July 2007. The reform involved a reduction in the number of rural districts in Sachsen-Anhalt from 21 to 11 and reflected an expected continuation of the significant population decline being experienced. Dessau-Roßlau is the third largest town of Saxony-Anhalt by population, after Magdeburg and Halle. Its area is . Dessau Dessau is the largest population centre within Dessau-Roßlau, with approximately 77,000 inhabitants (2006). Most of the town is located on the left bank of the Mulde, south of its confluence with the Elbe. Dessau was first mentioned in 1213, and became the capital of a small state (Anhalt-Dessau) in the 14th century. Between 1863 a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saxony-Anhalt
Saxony-Anhalt (german: Sachsen-Anhalt ; nds, Sassen-Anholt) is a state of Germany, bordering the states of Brandenburg, Saxony, Thuringia and Lower Saxony. It covers an area of and has a population of 2.18 million inhabitants, making it the 8th-largest state in Germany by area and the 11th-largest by population. Its capital is Magdeburg and its largest city is Halle (Saale). The state of Saxony-Anhalt was formed in July 1945 after World War II, when the Soviet army administration in Allied-occupied Germany formed it from the former Prussian Province of Saxony and the Free State of Anhalt. Saxony-Anhalt became part of the German Democratic Republic in 1949, but was dissolved in 1952 during administrative reforms and its territory divided into the districts of Halle and Magdeburg. Following German reunification the state of Saxony-Anhalt was re-established in 1990 and became one of the new states of the Federal Republic of Germany. Saxony-Anhalt is renowned for its ri ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Leipzig
Leipzig ( , ; Upper Saxon: ) is the most populous city in the German state of Saxony. Leipzig's population of 605,407 inhabitants (1.1 million in the larger urban zone) as of 2021 places the city as Germany's eighth most populous, as well as the second most populous city in the area of the former East Germany after (East) Berlin. Together with Halle (Saale), the city forms the polycentric Leipzig-Halle Conurbation. Between the two cities (in Schkeuditz) lies Leipzig/Halle Airport. Leipzig is located about southwest of Berlin, in the southernmost part of the North German Plain (known as Leipzig Bay), at the confluence of the White Elster River (progression: ) and two of its tributaries: the Pleiße and the Parthe. The name of the city and those of many of its boroughs are of Slavic origin. Leipzig has been a trade city since at least the time of the Holy Roman Empire. The city sits at the intersection of the Via Regia and the Via Imperii, two important medieval trad ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saxony
Saxony (german: Sachsen ; Upper Saxon: ''Saggsn''; hsb, Sakska), officially the Free State of Saxony (german: Freistaat Sachsen, links=no ; Upper Saxon: ''Freischdaad Saggsn''; hsb, Swobodny stat Sakska, links=no), is a landlocked state of Germany, bordering the states of Brandenburg, Saxony-Anhalt, Thuringia, Bavaria, as well as the countries of Poland and the Czech Republic. Its capital is Dresden, and its largest city is Leipzig. Saxony is the tenth largest of Germany's sixteen states, with an area of , and the sixth most populous, with more than 4 million inhabitants. The term Saxony has been in use for more than a millennium. It was used for the medieval Duchy of Saxony, the Electorate of Saxony of the Holy Roman Empire, the Kingdom of Saxony, and twice for a republic. The first Free State of Saxony was established in 1918 as a constituent state of the Weimar Republic. After World War II, it was under Soviet occupation before it became part of the communist East Ger ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
