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Law regarding fiscal offences


Criminal law concerning business


Tax disputes

Appeal and suspension of the operation (AdV)

Fiscal court proceedings

Revision / Complaint

Areas of conflict




Revision / Complaint


# Are you unsatisfied with the verdict of the fiscal court and do you want to appeal against it at the Federal Fiscal Court, or do you have to fight your way by a nullification appeal?

The Federal Fiscal Court (BFH) – as well as the law firm Wannemacher & Partner – has its seat in Munich. The BFH is the test-bench for decisions of fiscal courts and administers justice at the highest stage. On the way to achieving this, the taxpayer sure has to overcome high hurdles.

As the highest German tax court the BFH enjoys prestige. Its decisions are published in the Federal Tax Gazette and are binding for the fiscal administration.

For you the following is important to know:


# Before the BFH representation is mandatory. This means that the taxpayer has to be represented by a person authorized for professional counsel in tax cases as e. g. our lawyers.
# The BFH is not an instance of fact but a pure revision court. Its examination competence is limited to legal questions. Tax cases are not appealed. The BFH takes as a basis for its decisions the assessments of fact of the fiscal court. Under certain conditions it might happen that the BFH cannot decide and that the case is returned to the financial court.
# The BFH only decides under defined premises. These are finally enlisted in the laws. The BFH applies strict criteria to the exposition of these premises.
# If revision is accepted, the fiscal court can take a decision. Against disallowance taxpayers and / or the fiscal authority can file a claim. This so-called nullification appeal belongs to the most sophisticated activities of tax lawyers.
# Both after allowance of revision as with the nullification appeal certain deadlines are to be kept in mind.

Has a financial court decided to your disfavour you are free to appeal. Naturally, you might also accept the decision of the court.


On the opposite cause you must take action, which is when the financial authority appeals to your disadvantage.


A need for action must exist when the fiscal court in complicated cases accepts a complaint against a suspension of operation (AdV) to the BGH. A nullification appeal doesn’t exist in this proceeding for interim measures.


It goes without saying that in your decision making as well as in the financial court proceedings – besides the prospects also cost considerations play a part.


The tax law experts of the law firm Wannemacher & Partner profit from long-term experience in representation before the BGH. They analyze the verdict of the fiscal court and weigh it together with the processural chances and risks so that you can take a reasonable decision. Revision and nullification appeal are, because of their extreme formal and material challenges, never “a walk in the park”. The specialists of Wannemacher & Partner will want to get involved in this challenge because thus they can express their competence to the benefit of the client.


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Wannemacher & Partner
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Baierbrunner Straße 25
81379 München
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