Court

Federal Fiscal Court

National Supreme Courts (Last Resort)

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.

Facts
Founding Year
1950 1
Subject Matter
General 1
Jurisdiction Scope
Jurisdiction Scope (category)
National 1
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Source Federal Fiscal Court (source article)
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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
Sources
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.
  • Lead
    The Federal Fiscal Court (German: Bundesfinanzhof pronounced [bʊndəsfiˈnant͡shoːf] ; abbreviated BFH) is one of five federal supreme courts of Germany, established according to Article 95 of the Basic Law.
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