The Fiscal Court (German : Finanzgericht, abbreviated FG) 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 [Familienkassen] and the Deutsche Rentenversicherung Bund in matters relating to pension benefits [Section 98 German Income Tax Act ]).
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.
Germany has 18 Fiscal Courts [1] [2] and one Federal Fiscal Court. Every German state (Bundesland) 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).
Administrative law is a division of law governing the activities of executive branch agencies of government. Administrative law includes executive branch rule making, adjudication, and the enforcement of laws. Administrative law is considered a branch of public law.
Constitutional law is a body of law which defines the role, powers, and structure of different entities within a state, namely, the executive, the parliament or legislature, and the judiciary; as well as the basic rights of citizens and, in federal countries such as the United States and Canada, the relationship between the central government and state, provincial, or territorial governments.
A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance with the rule of law. The practical authority given to the court is known as its jurisdiction, the court's power to decide certain kinds of questions or petitions put to it. There are various kinds of courts, including trial courts that hold trials and appellate courts that hear appeals. Two major legal traditions of the western world are the civil law courts and the common law courts.
The federal government of the United States is the common government of the United States, a federal republic located primarily in North America, comprising 50 states, five major self-governing territories, several island possessions, and the federal district of Washington, D.C., where the majority of the federal government is based.
The judiciary of Germany is the system of courts that interprets and applies the law in Germany.
A tribunal, generally, is any person or institution with authority to judge, adjudicate on, or determine claims or disputes—whether or not it is called a tribunal in its title. For example, an advocate who appears before a court with a single judge could describe that judge as "their tribunal". Many governmental bodies are titled "tribunals" to emphasize that they are not courts of normal jurisdiction. For instance, the International Criminal Tribunal for Rwanda was a body specially constituted under international law; in Great Britain, employment tribunals are bodies set up to hear specific employment disputes.
The Federal Administrative Court is one of the five federal supreme courts of Germany. It is the court of the last resort for generally all cases of administrative law, mainly disputes between citizens and the state. It hears appeals from the Oberverwaltungsgerichte, or Superior Administrative Courts, which, in turn, are the courts of appeals for decisions of the Verwaltungsgerichte.
The Federal Court of Justice is the highest court of civil and criminal jurisdiction in Germany. Its primary responsibility is the final appellate review of decisions by lower courts for errors of law. While, legally, a decision by the Federal Court of Justice is only binding with respect to the individual case in which it enters, de facto the court's interpretation of the law is followed by lower courts with almost no exception. Decisions handed down by the Federal Court of Justice can only be vacated by the Federal Constitutional Court for violating a provision of the German constitution, the Basic Law.
The court system of Canada is made up of many courts differing in levels of legal superiority and separated by jurisdiction. In the courts, the judiciary interpret and apply the law of Canada. Some of the courts are federal in nature, while others are provincial or territorial.
The federal judiciary of the United States is one of the three branches of the federal government of the United States organized under the United States Constitution and laws of the federal government. The U.S. federal judiciary consists primarily of the U.S. Supreme Court, the U.S. Courts of Appeals, and the U.S. District Courts. It also includes a variety of other lesser federal tribunals.
The judicial system of Turkey is defined by Articles 138 to 160 of the Constitution of Turkey.
The law of Germany, that being the modern German legal system, is a system of civil law which is founded on the principles laid out by the Basic Law for the Federal Republic of Germany, though many of the most important laws, for example most regulations of the civil code were developed prior to the 1949 constitution. It is composed of public law, which regulates the relations between a citizen/person and the state or two bodies of the state, and the private law, (Privatrecht) which regulates the relations between two people or companies. It has been subject to a wide array of influences from Roman law, such as the Justinian Code the Corpus Juris Civilis, and a to a lesser extent the Napoleonic Code.
The law of Brazil is based on statutes and, partly and more recently, a mechanism called súmulas vinculantes. It derives mainly from the European civil law systems, particularly the Portuguese, the Napoleonic French and the German.
In most legal jurisdictions, a supreme court, also known as a court of last resort, apex court, and highcourt of appeal, and court of final appeal, is the highest court within the hierarchy of courts. Broadly speaking, the decisions of a supreme court are binding on all other courts in a nation and are not subject to further review by any other court. Supreme courts typically function primarily as appellate courts, hearing appeals from decisions of lower trial courts, or from intermediate-level appellate courts. A supreme court can also, in certain circumstances, act as a court of original jurisdiction.
The judiciary of Italy is composed of courts and public prosecutor offices responsible for the administration of justice in the Italian Republic. These offices are occupied by judges and prosecutors respectively, who are known as magistrates. Magistrates belong to the magistracy, that is to say a branch of the State that may only be accessed by Italian citizens who hold an Italian Juris Doctor and successfully partake in one of the relevant competitive public examinations organised by the Ministry of justice.
Taxes in Germany are levied at various government levels: the federal government, the 16 states (Länder), and numerous municipalities (Städte/Gemeinden). The structured tax system has evolved significantly, since the reunification of Germany in 1990 and the integration within the European Union, which has influenced tax policies. Today, income tax and Value-Added Tax (VAT) are the primary sources of tax revenue. These taxes reflect Germany's commitment to a balanced approach between direct and indirect taxation, essential for funding extensive social welfare programs and public infrastructure. The modern German tax system accentuate on fairness and efficiency, adapting to global economic trends and domestic fiscal needs.
The judiciary of Belgium is similar to the French judiciary. Belgium evolved from a unitary to a federal state, but its judicial system has not been adapted to a federal system.
The judicial system of the United Arab Emirates is divided into federal courts and local courts. The federal justice system is defined in the Constitution of the United Arab Emirates, with the Federal Supreme Court based at Abu Dhabi. As of 2023, only the emirates of Abu Dhabi, Dubai and Ras Al Khaimah have local court systems, while all other emirates use the federal court system for all legal proceedings.
The Federal Supreme Court of Ethiopia is the highest court in Ethiopia. It was established by the Federal Democratic Republic of Ethiopia constitution in 1994 and is currently located in Addis Ababa. Article 78 of the Constitution establishes the judiciary and at the top is the FSC. By the Constitution, the Federal Supreme Court has "the power of cassation over any final court decision containing a basic error of law". In 2018, Prime Minister Abiy Ahmed appointed Meaza Ashenafi to be the first female president of the Federal Supreme Court. Solomon Areda Waktolla was appointed as Vice President of the Federal Supreme Court. Both were resigned by the Parliament on 17 January 2023, and replaced by Tewodros Mihret and Abeba Embiale as Chief Justice and Deputy Chief Justice of the Supreme Court respectively.
The Judiciary of Mexico, officially the Judicial Power of the Federation, is one of the three branches of government in Mexico, and the sole federal judiciary power. It is composed of the Supreme Court of Justice of the Nation, which serves as its highest court, the Federal Judiciary Council, the Federal Electoral Tribunal, regional courts, circuit and appellate collegiate courts, and district courts. In October 2024, Mexico became the only legal system in the world where its judges would be elected by popular vote.