Federal Fiscal Court

In today's world, Federal Fiscal Court has become a topic of great relevance and interest to a wide spectrum of people. From its impact on society to its influence on the economy, Federal Fiscal Court sparks numerous discussions and debates in different areas. Given its importance, it is crucial to carefully analyze the key aspects related to Federal Fiscal Court, from its origins and evolution to its impact on daily life. In this article, we will explore the various aspects of Federal Fiscal Court and its relevance in the current context.

Federal Fiscal Court
Bundesfinanzhof
Map
48°08′57″N 11°36′20″E / 48.14917°N 11.60556°E / 48.14917; 11.60556
Established1950
JurisdictionGermany
LocationMunich
Coordinates48°08′57″N 11°36′20″E / 48.14917°N 11.60556°E / 48.14917; 11.60556
Authorized byBasic Law for the Federal Republic of Germany
Appeals fromFiscal Courts
Websitebundesfinanzhof.de
President of the Federal Fiscal Court
CurrentlyHans-Josef Thesling
Since25 January 2022

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. It is the federal court of appeal for tax and customs matters in cases which have already been heard by the subordinate instance, namely the Fiscal Courts.

The Federal Fiscal Court was established in 1950 (succeeding the Supreme Fiscal Court of the German Empire (the Reichsfinanzhof, established in 1918).

The court has its seat in Munich.

List of presidents of the Federal Fiscal Court

No. President Tenure (as president) Tenure length Ref.
1 Heinrich Schmittmann
(1878–1956) 		21 October 1950
–
30 April 1951
2 Hans Müller
(1884–1961) 		1 May 1951
–
31 December 1954
3 Ludwig Heßdörfer
(1894–1988) 		1 March 1955
–
31 January 1962
4 Wolfgang Mersmann
(1902–1973) 		21 May 1962
–
30 June 1970
5 Hugo von Wallis
(1910–1993) 		1 July 1970
–
30 April 1978
6 Heinrich List
(1915–2018)		 1 May 1978
–
31 March 1983
7 Franz Klein
(1929–2004) 		1 April 1983
–
30 September 1994
8 Klaus Offerhaus
(1934–2019) 		1 October 1994
–
31 October 1999
9 Iris Ebling
(born 1940) 		5 November 1999
–
31 May 2005
10 Wolfgang Spindler
(born 1946) 		1 June 2005
–
31 March 2011
11 Rudolf Mellinghoff
(born 1954) 		31 October 2011
–
31 July 2020
12 Hans-Josef Thesling
(born 1961) 		25 January 2022
–
Incumbent

Gallery

  • Federal Fiscal Court Building in Munich
    Federal Fiscal Court Building in Munich

References

  1. ^ a b c d e f g h i j Federal Fiscal Court 2010, p. 89.
  2. ^ a b c d e f g h i j k l "Bundesfinanzhof: 100 Jahre RFH/BFH". Federal Fiscal Court (in German). Archived from the original on 20 February 2023. Retrieved 25 February 2023.

Bibliography

  • Federal Fiscal Court, ed. (2010). 60 Jahre Bundesfinanzhof: Eine Chronik 1950–2010 (in German). Bonn: Stollfuss. ISBN 9783084705108. OCLC 700371055.

External links

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