Federal Fiscal Court facts for kids
Quick facts for kids Federal Fiscal Court |
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Bundesfinanzhof | |
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Established | 1950 |
Location | Munich, Bavaria |
Coordinates | 48°08′57″N 11°36′20″E / 48.14917°N 11.60556°E |
Authorized by | Basic Law for the Federal Republic of Germany |
President of the Federal Fiscal Court | |
Currently | Hans-Josef Thesling |
Since | 25 January 2022 |
The Federal Fiscal Court (in German, Bundesfinanzhof) is a very important court in Germany. It's one of the five highest courts in the country. This court handles special cases about taxes and customs. Think of it as the final referee for money rules that involve the government.
This court was created in 1950. It took over from an older court that handled similar cases. The Federal Fiscal Court is located in the city of Munich.
What the Federal Fiscal Court Does
The Federal Fiscal Court is a top court for tax and customs issues. If someone has a problem with their taxes or customs duties, they first go to a lower court called a Fiscal Court. If they are still not happy with the decision, they can ask the Federal Fiscal Court to look at their case.
This court makes sure that tax and customs laws are applied correctly. Its decisions are final for these types of cases in Germany. This means that once the Federal Fiscal Court makes a ruling, that's usually the end of the legal process for that specific tax or customs dispute.
Leaders of the Court
The Federal Fiscal Court has a president who leads the court. The president is like the head judge. They are in charge of how the court runs and make sure everything works smoothly.
The current president of the Federal Fiscal Court is Hans-Josef Thesling. He started his role on January 25, 2022. Many different people have served as president of this important court since it was founded.
Images for kids
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The building of the Federal Fiscal Court in Munich.