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IX R 51/10, IX R 60/10, IX R 51/10, IX R 60/10 Generato dall'IA

Joinder of revisions against amended and supplemental judgments under § 518 Sentence 2 ZPO and § 155 FGO

Numero d'incarto IX R 51/10, IX R 60/10, IX R 51/10, IX R 60/10
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Court of Finance (BFH) ordered the joinder of two revision proceedings, thereby determining that both appeals must be joined for joint handling, a procedural resolution based on the mutual request of the parties. The dispute arose when the same party filed separate revisions against both an amended judgment and a subsequent supplemental judgment issued under § 109 of the Fiscal Courts Act (FGO), creating a procedural necessity to consolidate the related litigation. Relying on § 518 sentence 2 of the Code of Civil Procedure (ZPO) in conjunction with § 155 FGO, the court established that this provision governs as lex specialis over § 73 (1) FGO, requiring the joinder of revisions filed against the amended and supplemental judgments by the same litigant.

Regesto Legislator

Generato dall'IA

§ 109 FGO, § 518 Satz 2 ZPO, § 155 FGO, § 73 Abs. 1 FGO, § 518 Satz 2 ZPO i.V.m. § 155 FGO; Joinder of revisions against amended and supplemental judgments under § 518 Sentence 2 ZPO and § 155 FGO: The dispute arose when the same party filed separate revisions against both an amended judgment and a subsequent supplemental judgment issued under § 109 of the Fiscal Courts Act (FGO), creating a procedural necessity to consolidate the related litigation. Relying on § 518 sentence 2 of the Code of Civil Procedure (ZPO) in conjunction with § 155 FGO, the court established that this provision governs as lex specialis over § 73 (1) FGO, requiring the joinder of revisions filed against the amended and supplemental judgments by the same litigant.

Parole chiave

Generato dall'IA
revisione di una decisione congiunzione dei procedimenti decisioni incidentali codice di diritto processuale civile memoria complementare revisione del trattato

Disposizioni normative citate

Generato dall'IA
§ 109 FGO
NV: Wird gegen das ergänzte Urteil wie auch gegen das Ergänzungsurteil nach § 109 FGO vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden.
§ 518 Satz 2 ZPO
§ 155 FGO
§ 155 FGO ist insofern gegenüber § 73 Abs.
§ 73 Abs. 1 FGO
§ 155 FGO ist insofern gegenüber § 73 Abs. 1 FGO das speziellere Gesetz.
§ 518 Satz 2 ZPO i.V.m. § 155 FGO
Legal basis for the order to join the two revision proceedings regarding the amended and supplemental judgments.
Generato dall'IA
2 StR 193/25
Auxiliary plaintiff joinder during revision permitted despite initial formal defect
VI R 15/12
Procedural binding effect of erroneous necessary joinder in tax revision proceedings under § 60 FGO
VII B 112/17
Joinder in settlement notice litigation permitted based solely on potential consequential changes under § 218 Abs. 3 AO.
VIII ZR 171/22
Supplementation of appellate costs order for amicus participation under § 321 ZPO
VII ZR 101/23
Admissibility of revision in civil litigation and omission of reasoning under § 544(6) Sentence 2 ZPO

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 518 Satz 2 ZPO i.V.m. § 155 FGO

Legal basis for the order to join the two revision proceedings regarding the amended and supplemental judgments.

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Testo completo

Verbindung von Revisionsverfahren bei Ergänzungsurteilen

[LEITSATZ]

NV: Wird gegen das ergänzte Urteil wie auch gegen das Ergänzungsurteil nach § 109 FGO vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden.

[GRUENDE]

Die Verbindung folgt dem übereinstimmenden Antrag der Beteiligten und beruht auf § 518 Satz 2 der Zivilprozessordnung (ZPO) i.V.m. § 155 der Finanzgerichtsordnung (FGO). Wird danach --wie hier-- gegen das ergänzte Urteil (Verfahren IX R 51/10) und gegen das Ergänzungsurteil nach § 109 FGO (IX R 60/10) vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden (so auch Lange in Hübschmann/Hepp/Spitaler, § 109 FGO Rz 39). § 518 Satz 2 ZPO i.V.m. § 155 FGO ist insofern gegenüber § 73 Abs. 1 FGO das speziellere Gesetz.