Federal Fiscal Court Explained

Court Name:Federal Fiscal Court
Native Name:German: Bundesfinanzhof
Coordinates:48.1492°N 11.6056°W
Established:1950
Jurisdiction:Germany
Location:Munich
Authority:Basic Law for the Federal Republic of Germany
Appealsfrom:Fiscal Courts
Chiefjudgetitle:President of the Federal Fiscal Court
Termstart:25 January 2022

The Federal Fiscal Court (pronounced as /de/; abbreviated) 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, established in 1918).

The court has its seat in Munich.

List of presidents of the Federal Fiscal Court

PresidentTenure (as president)Tenure length
1
(1878–1956)
21 October 1950

30 April 1951
[1]
2Hans Müller
(1884–1961)
1 May 1951

31 December 1954
3
(1894–1988)
1 March 1955

31 January 1962
4
(1902–1973)
21 May 1962

30 June 1970
5
(1910–1993)
1 July 1970

30 April 1978
6
(1915–2018)
1 May 1978

31 March 1983
7
(1929–2004)
1 April 1983

30 September 1994
8
(1934–2019)
1 October 1994

31 October 1999
9Iris Ebling
(born 1940)
5 November 1999

31 May 2005
10
(born 1946)
1 June 2005

31 March 2011
11Rudolf Mellinghoff
(born 1954)
31 October 2011

31 July 2020
12
(born 1961)
25 January 2022

Incumbent

Bibliography

External links

Notes and References

  1. Web site: Bundesfinanzhof: 100 Jahre RFH/BFH . 2023-02-25 . . de . 20 February 2023 . https://web.archive.org/web/20230220205902/https://www.bundesfinanzhof.de/de/gericht/geschichte/100-jahre-rfh/bfh/ . live .