Judicial decisions of the Federal Fiscal Court
The two instances of fiscal jurisdiction
In contrast to the other jurisdictions (civil, criminal, administrative, social welfare, labour), there are only two instances of legal recourse in the fiscal courts: as the first instance, the fiscal courts as the higher regional courts and as the second and last instance, the Federal Fiscal Court as the supreme federal court.
Non-admission complaint and appeal
If an action is dismissed before the fiscal court, taxpayers can appeal to the Federal Fiscal Court against the judgment of the fiscal court. This is only possible if the fiscal court allowed an appeal to the Federal Fiscal Court in its judgment. If this is not the case, taxpayers can lodge a non-admission complaint with the Federal Fiscal Court and request that the appeal be allowed.
The Federal Fiscal Court therefore acts as a court of appeal and as a court of complaints.
The eleven senates of the Federal Fiscal Court handle more than 2,000 cases annually.
The average duration of all proceedings at the Federal Fiscal Court is between seven and nine months.