Appeal at the Federal Federal Fiscal Court

If the lawsuit is unsuccessful, there is an option to appeal to the Federal Fiscal Court (Bundesfinanzhof) against the judgment.

If a complaint to the tax court is unsuccessful, the lawyer can appeal to the Federal Fiscal Court. The appeal is the only legal remedy against judgments by the financial courts. The Federal Fiscal Court reviews the judgment of the finance court for legal errors. This means that the Federal Fiscal Court does not check any new facts. The Federal Fiscal Court’s review is therefore limited to legal issues. However, the Federal Fiscal Court can classify facts that have already been established differently from the tax court.

The revision is only possible if it has been approved by the finance court. The reason for admission is the importance of the case, the further training of the law or a uniform case law or a procedural deficiency of the financial court.

Another option is to file an appeal procedure, the non-admission complaint by the lawyer. It can be lodged with the Federal Fiscal Court if the revision has not been approved by the finance court in the first level of jurisdiction. A non-admission complaint is possible if the case is of fundamental importance, for the further development of the law or if the safeguarding of a uniform case law is necessary or if there is a procedural violation. The Federal Fiscal Court decides on the approval of the revision. If the Federal Fiscal Court refuses admission, the judgment of the tax court is final. If the Federal Fiscal Court makes a positive decision on the approval of the appeal, the procedure will continue as an appeal.

The revision can only be filed by a lawyer and not by the taxpayer himself. The deadline for filing the appeal is one month after the judgment of the tax court has been served. The non-admission appeal must also be filed within one month of the notification of the judgment of the tax court.

‘A decision is made by the Federal Fiscal Court. In this case, it decides in writing. The Federal Fiscal Court can also set an appointment for an oral hearing at its headquarters in Munich. The legal issues are discussed at a court hearing and a decision is made by judgment.

With a specialist lawyer for tax law, your chances for a successful appeal procedure are considerably better. Our specialization enables us to detect legal errors in the financial courts.