Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
IX R 10/11 Generato dall'IA

Inadmissibility of motion to correct factual findings due to lack of mandatory legal representation before the Federal Finance Court

Numero d'incarto IX R 10/11
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Finance Court (BFH) dismissed the plaintiff's motion to correct the factual findings of a prior judgment, ruling the application inadmissible and leaving the original decision in force. The dispute arose from a procedural attempt to rectify the factual description of the court's earlier ruling, which had been filed directly by the party without legal representation. The decisive legal basis for the dismissal was the mandatory representation rule (Vertretungszwang) for proceedings before the BFH, established under § 108 of the Fiscal Courts Act (FGO) and § 62(4) FGO, which requires parties to be represented by a qualified legal counsel for such applications.

Regesto Legislator

Generato dall'IA

Inadmissibility of motion to correct factual findings due to lack of mandatory legal representation before the Federal Finance Court: Der Antrag des Klägers und Revisionsbeklagten auf Berichtigung des Tatbestandes des Urteils des Bundesfinanzhofs (BFH) vom 20. November 2012 ist unzulässig und deshalb zurückzuweisen. Denn hierfür gilt gemäß § 108 der Finanzgerichtsordnung (FGO) Vertretungszwang (§ 62 Abs. 4 FGO; BFH-Beschluss vom 10. Juli 2002 IX K 1/02, BFH/NV 2002, 1341). Dieser ist vorliegend nicht gewahrt.

Parole chiave

Generato dall'IA
patrocinio obbligatorio base fattuale norme di procedura grave deficienza del procedimento all'estero mancanza di prova azione di accertamento
Generato dall'IA
IX S 26/17
Inadmissibility of hearing motion due to mandatory representation requirement under FGO
IX B 111/18
Inadmissibility of non-admission complaint for lack of mandatory professional representation before the Federal Finance Court
IV S 23/12
§ 86 Abs. 3 FGO motion inadmissible after main proceeding concluded and due to lack of mandatory representation
XI B 113/14
Inadmissibility of fact correction for non-admission ruling due to lack of legal interest and exclusion of oral hearing
VIII R 42/09
Inadmissibility of motion to fix litigation value where amount is self-evident from revision petitions

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Vertretungszwang bei Antrag auf Tatbestandsberichtigung

[LEITSATZ]

NV: Für einen Antrag auf Tatbestandsberichtigung gilt vor dem Bundesfinanzhof der Vertretungszwang .

[GRUENDE]

Der Antrag des Klägers und Revisionsbeklagten auf Berichtigung des Tatbestandes des Urteils des Bundesfinanzhofs (BFH) vom 20. November 2012 ist unzulässig und deshalb zurückzuweisen. Denn hierfür gilt gemäß § 108 der Finanzgerichtsordnung (FGO) Vertretungszwang (§ 62 Abs. 4 FGO; BFH-Beschluss vom 10. Juli 2002 IX K 1/02, BFH/NV 2002, 1341). Dieser ist vorliegend nicht gewahrt.