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Germany / Federal Finance Court / VI B 98/11

Married couple v Tax authority

Policy area:
Deciding Body type:
National Court/Tribunal
Deciding Body:
Federal Finance Court
Decision date:

Key facts of the case:

The plaintiffs, a married couple, initiated legal proceedings against the tax authority concerning the specific amount of work-related tax reduction. The Münster Finance Court dismissed their claim. The plaintiffs filed an appeal-like motion (“complaint according to Article 19 (4) of the German Constitution”) to the Federal Finance Court. The plaintiffs were not represented by a lawyer. They argued that the German Financial Procedure Act (Finanzgerichtsordnung, FGO) was unconstitutional. All German laws requiring mandatory legal representation before court were considered to be invalid, as well as in violation of Article 47 of the Charter.