Federal Fiscal Court of Germany

E194682

The Federal Fiscal Court of Germany is the country’s highest court for tax and customs law, serving as the final appellate authority in financial jurisdiction matters.

All labels observed (6)

How this entity was disambiguated

Statements (43)

Predicate Object
instanceOf court ⓘ
court of last resort ⓘ
federal court ⓘ
supreme court ⓘ
abbreviation BFH ⓘ
appealsFrom finance courts of the Länder ⓘ
appliesLaw European Union customs law ⓘ
German customs law ⓘ
German tax law ⓘ
bindingForce binding on lower finance courts in Germany ⓘ
country Germany ⓘ
decisionType final appeal decisions ⓘ
establishedBy German federal law ⓘ
fieldOfLaw customs law ⓘ
tax law ⓘ
governingBody Federal Republic of Germany ⓘ
linked to: Germany
handles appeals in customs law cases ⓘ
appeals in tax law cases ⓘ
hasAuthorityOver customs administration disputes ⓘ
federal tax administration disputes ⓘ
hasFunction ensure uniform application of tax law in Germany ⓘ
interpret federal tax and customs law ⓘ
hasJurisdictionOver customs disputes ⓘ
financial jurisdiction matters ⓘ
tax disputes ⓘ
hasType specialized court ⓘ
jurisdiction Germany ⓘ
languageOfProceedings German ⓘ
legalSystem civil law system ⓘ
level federal level ⓘ
locatedIn Bavaria ⓘ
Germany ⓘ
Munich ⓘ
locatedInBuildingUse courthouse ⓘ
locatedInTimeZone Central European Time ⓘ
nativeName Bundesfinanzhof ⓘ
officialLanguage German ⓘ
partOf German judiciary ⓘ
federal courts of Germany ⓘ
role final appellate authority in financial jurisdiction matters ⓘ
highest court for tax and customs law in Germany ⓘ
seat Munich ⓘ
shortName BFH ⓘ

How these facts were elicited

Referenced by (17)

Full triples — surface form annotated when it differs from this entity's canonical label.

Federal Constitutional Court of Germany → distinctFrom → Federal Fiscal Court of Germany ⓘ
Judiciary of Germany → hasHighestCourt → Federal Finance Court of Germany ⓘ
linked to: Federal Fiscal Court of Germany
Judiciary of Germany → hasSupremeCourtForBranch → Federal Finance Court of Germany ⓘ
linked to: Federal Fiscal Court of Germany
Bavarian fiscal courts → hasHigherCourt → Federal Fiscal Court of Germany ⓘ
Federal Court of Finance (historical) → replacedBy → Federal Fiscal Court ⓘ
linked to: Federal Fiscal Court of Germany
Federal Ministry of Justice of Germany → oversees → Federal Fiscal Court of Germany (within justice-related coordination) ⓘ
linked to: Federal Fiscal Court of Germany
Federal Administrative Court of Germany → parallelCourt → Federal Fiscal Court of Germany ⓘ
Federal Fiscal Court of Germany → nativeName → Bundesfinanzhof ⓘ
linked to: Federal Fiscal Court of Germany
Federal Labour Court of Germany → parallelTo → Federal Fiscal Court of Germany ⓘ
Supreme Administrative Court of Germany → coexistsWith → Federal Finance Court of Germany ⓘ
linked to: Federal Fiscal Court of Germany
Judicial Selection Committee of Germany → relatedTo → Federal Fiscal Court of Germany ⓘ
Federal Court of Justice → distinctFrom → Federal Finance Court of Germany ⓘ
linked to: Federal Fiscal Court of Germany
BMJ → oversees → Federal Fiscal Court of Germany (within its remit) ⓘ
linked to: Federal Fiscal Court of Germany
German law → hasCourtSystem → Federal Fiscal Court of Germany ⓘ
BFH → fullName → Bundesfinanzhof ⓘ
linked to: Federal Fiscal Court of Germany
BFH → fullNameInEnglish → Federal Fiscal Court ⓘ
linked to: Federal Fiscal Court of Germany
German federal institutions → includeInstitution → Federal Fiscal Court of Germany ⓘ