Fiscal Court Code of Germany
E501724
The Fiscal Court Code of Germany is the central procedural statute governing how tax disputes are conducted and decided before German fiscal courts.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Fiscal Court Code of Germany canonical | 1 |
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
German federal law
ⓘ
procedural statute ⓘ tax procedural law ⓘ |
| aimsTo |
ensure fair tax dispute resolution
ⓘ
standardize tax court procedure across Germany ⓘ |
| appliesTo | fiscal courts in Germany ⓘ |
| bindingOn |
German fiscal courts
ⓘ
parties to tax litigation in Germany ⓘ |
| country | Germany NERFINISHED ⓘ |
| defines |
competence of fiscal courts
ⓘ
procedural status of defendants in fiscal courts ⓘ procedural status of plaintiffs in fiscal courts ⓘ requirements for admissibility of appeals ⓘ requirements for filing a tax action ⓘ rules on interim legal protection in tax cases ⓘ rules on joinder of actions ⓘ rules on joinder of parties ⓘ rules on representation before fiscal courts ⓘ rules on service of documents in fiscal proceedings ⓘ rules on suspension of proceedings ⓘ time limits in tax court proceedings ⓘ |
| governs |
appeal proceedings in tax matters
ⓘ
first-instance proceedings before fiscal courts ⓘ revision proceedings before higher courts in tax cases ⓘ |
| language | German ⓘ |
| legalField |
procedural law
ⓘ
tax law ⓘ |
| legalSystem | German law ⓘ |
| partOf |
German administrative court procedure framework
ⓘ
German tax law ⓘ |
| regulates |
appeals in tax cases
ⓘ
costs of fiscal court proceedings ⓘ evidence-taking in fiscal court proceedings ⓘ jurisdiction of German fiscal courts ⓘ legal remedies against decisions of fiscal courts ⓘ oral hearings in fiscal courts ⓘ procedural rights of parties in tax litigation ⓘ tax dispute proceedings before fiscal courts ⓘ |
| relatedTo |
German Code of Civil Procedure
NERFINISHED
ⓘ
German Courts Constitution Act NERFINISHED ⓘ German Fiscal Code NERFINISHED ⓘ |
| subjectMatter |
public law tax matters
ⓘ
tax disputes ⓘ |
| usedBy |
German tax authorities
NERFINISHED
ⓘ
lawyers in tax litigation ⓘ tax advisors ⓘ taxpayers in Germany ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.