The Federal Fiscal Court has been providing legal protection in tax law for 75 years
For 75 years, the judges at the Federal Fiscal Court have been providing citizens with legal protection in tax and customs matters with their decisions. They decide whether the fiscal courts apply federal law correctly and ensure legal peace in our country. In order for the Federal Fiscal Court to make fair decisions in tax law, it must act independently of the tax authorities and the legislator.
What the Federal Fiscal Court has stood for for 75 years
The Federal Fiscal Court is an institution in Germany. It stands for independence in fiscal jurisdiction. Since it was founded in 1950, the Federal Fiscal Court has ensured that tax law is interpreted and applied uniformly. Legal protection in tax matters enables every citizen to review tax claims made by the state. This legal protection is effective when tax disputes between taxpayers and the tax authorities are resolved quickly and competently.
Digital tax case law at the Federal Fiscal Court
In the coming years, legal tech will have the greatest influence on the work of the judiciary. The Federal Fiscal Court must find answers to the changes resulting from the digitalised tax assessment by the tax authorities. The electronic court file is firmly established in the everyday life of the highest federal court for taxes and customs. This leads to an enormous flexibilisation of work processes, both within the senates and in communication with the parties involved on the part of tax advisors and lawyers as well as the tax authorities (electronic legal transactions).
International regulations increase the complexity of tax law
Increasing European integration is particularly affecting the area of European tax law. European regulations are influencing decisions on tax matters to an ever greater extent. This further increases the complexity of tax law. This is reflected in the work of the Federal Fiscal Court: The assessment of the relevant proceedings is becoming more demanding and the number of proceedings in which questions of European law influence the decision will increase.