Parties to the proceedings
Taxable persons and tax authorities
The parties involved in the proceedings on the action are also involved in the proceedings on the appeal and the non-admission complaint. In legal proceedings, the taxable person is usually the plaintiff or claimant and the tax authority is the defendant. Depending on the outcome of the legal proceedings, the plaintiff as well as the defendant tax authority may appeal to the Federal Fiscal Court.
Federal Ministry of Finance
In addition, the Federal Ministry of Finance can obtain the legal status of a party by joining the appeal proceedings (§ 122 of the Code of Procedure of Fiscal Courts). This allows this authority to assert its interest in the outcome of the proceedings which extends beyond the individual case, and to present its legal opinion.