The Federal Fiscal Court, in German the Bundesfinanzhof and abbreviated BFH, is one of the five federal supreme courts of Germany and is established under Article 95 of the Basic Law. It is the federal court of appeal for tax and customs matters, hearing cases that have already been decided by the subordinate instance, the fiscal courts of the states. The court was founded in 1950 and is the successor of the Supreme Fiscal Court of the German Empire, the Reichsfinanzhof, which dated from 1918. Its seat is in Munich. As the top court in its specialised field, it settles how German tax and customs law is to be applied across the whole country.
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Source Federal Fiscal Court (source article)Lead paragraph [seat-city]Quote, Lead paragraph [seat-city]
The court has its seat in Munich.
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Source Federal Fiscal Court (source article)Lead paragraph [jurisdiction-scope-category]Quote, Lead paragraph [jurisdiction-scope-category]
is one of five federal supreme courts of Germany
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1. Federal Fiscal Court (source article)
Lead paragraph
The Federal Fiscal Court was established in 1950
Lead paragraph [jurisdiction-scope-category]
is one of five federal supreme courts of Germany
Lead paragraph [seat-city]
The court has its seat in Munich.
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