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Finance Court (Germany)
Fiscal Court (Germany)
The Fiscal Courts (dt.: Finanzgericht) are special courts. The judges have to decide on the pleas of citizens who claim that they have been taxed unlawfully by tax or customs authorities.
The punishment of tax offenders is not the business of the Fiscal Court. A Fiscal Court is not an extended arm of tax government, but is independent from it like any other German court (separation of powers, also known as trias politica). Except for the (federal) supreme courts, each federal state is responsible for organising its own judicature (Division of powers).
The Fiscal Courts are listed below:
* Fiscal Courts of North Rhine-Westphalia
*
* Düsseldorf ()
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* Cologne ()
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* Münster()
* Fiscal Court of ''Baden-Wuerttemberg''()
* Fiscal Courts of Bavaria()
* Fiscal Court of Berlin - Brandenburg ()
* Fiscal Court of Bremen()
* Fiscal Court of Hamburg()
* Fiscal Court of Hesse()
* Fiscal Court of Lower Saxony()
* Fiscal Court of Saxony-Anhalt()
* Fiscal Court of Thuringia()
* Fiscal Court of Saxony()
* Fiscal Court of ''Schleswig-Holstein''()
* Fiscal Court of Rhineland-Palatinate()
* Fiscal Court of ''Saarland''()
Appeal court in tax and custom matters is the Federal Fiscal Court of Germany (dt.: Bundesfinanzhof)
==External links==
*(Official homepage of the Federal Fiscal Court )
*(Information in English from the Federal Fiscal Court )
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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