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IX B 119/13 Generato dall'IA

Admissibility of non-admission complaint based solely on general attacks against the substantive correctness of the lower tax court's decision

Numero d'incarto IX B 119/13
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
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Sintesi Legislator

Generato dall'IA

The Federal Court of Finance (BFH) dismissed the non-admission complaint as inadmissible, thereby upholding the lower tax court's judgment and denying the taxpayer's request for admission to revision. The dispute concerned a challenge to the materially correct application of tax law, where the taxpayer argued against the merits of the financial court's decision without identifying specific procedural errors. Relying on Sections 116(3) sentence 3 and 115(2) numbers 1, 2, and 3 of the Fiscal Courts Act (FGO), the court held that general attacks on the substantive correctness of a lower instance decision are insufficient to justify a revision; the complaint must substantiate a specific ground for admission as defined by the statute. Additionally, the court noted the absence of a coherent application for a correction of the judgment pursuant to Section 107 FGO.

Regesto Legislator

Generato dall'IA

§ 116 Abs. 3 Satz 3 FGO, § 115 Abs. 2 Nrn. 1, 2, 3 FGO, § 116 Abs. 5 Satz 2 2. Halbsatz FGO, § 107 FGO; Admissibility of non-admission complaint based solely on general attacks against the substantive correctness of the lower tax court's decision: The dispute concerned a challenge to the materially correct application of tax law, where the taxpayer argued against the merits of the financial court's decision without identifying specific procedural errors. Relying on Sections 116(3) sentence 3 and 115(2) numbers 1, 2, and 3 of the Fiscal Courts Act (FGO), the court held that general attacks on the substantive correctness of a lower instance decision are insufficient to justify a revision; the complaint must substantiate a specific ground for admission as defined by the statute. Additionally, the court noted the absence of a coherent application for a correction of the judgment pursuant to Section 107 FGO.

Parole chiave

Generato dall'IA
diritto tributario errore materiale rettifiche finanziarie revisione di una decisione procedura giudiziaria tributaria decisioni incidentali

Disposizioni normative citate

Generato dall'IA
§ 116 Abs. 3 Satz 3 FGO
Cited in the dispositive order to establish the requirement for a substantiated complaint that was not met, rendering the appeal inadmissible.
§ 115 Abs. 2 Nrn. 1, 2, 3 FGO
Cited in the dispositive order to define the specific grounds for admission to revision that the taxpayer failed to substantiate.
§ 116 Abs. 5 Satz 2 2. Halbsatz FGO
Cited in the dispositive order as the procedural basis for waiving a further detailed justification for the decision.
§ 107 FGO
Cited in the dispositive order to note the absence of a coherent application for correction of the judgment.
Generato dall'IA
IX B 131/13
Non-Admission Complaint: Inadmissibility of Challenging Substantive Law as Procedural Error Under § 115 Abs. 2 Nr. 3 FGO
IX B 86/17
Admissibility of non-admission complaint requiring specific factual substantiation of procedural defects in tax litigation
I B 92, 93/09, I B 92/09, I B 93/09
Admissibility of non-admission complaint for failure to argue fundamental significance of procedural validity of amended credit tax assessment
IV B 97/11
Non-admission complaint inadmissible due to failure to substantiate procedural error and fundamental significance for expired law under § 7g EStG a.F.
III B 136/14
Non-admission complaint inadmissible due to ambiguous identification of the appealed tax court judgment within the statutory deadline

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 116 Abs. 3 Satz 3 FGO

Cited in the dispositive order to establish the requirement for a substantiated complaint that was not met, rendering the appeal inadmissible.

§ 115 Abs. 2 Nrn. 1, 2, 3 FGO

Cited in the dispositive order to define the specific grounds for admission to revision that the taxpayer failed to substantiate.

§ 116 Abs. 5 Satz 2 2. Halbsatz FGO

Cited in the dispositive order as the procedural basis for waiving a further detailed justification for the decision.

§ 107 FGO

Cited in the dispositive order to note the absence of a coherent application for correction of the judgment.

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Testo completo

Nichtzulassungsbeschwerde

[LEITSATZ]

NV: Allgemeine Angriffe gegen die materiell-rechtliche Richtigkeit der finanzgerichtlichen Entscheidung können die Revisionszulassung nicht rechtfertigen.

[GRUENDE]

Die Beschwerde ist unzulässig. Der Kläger und Beschwerdeführer macht nicht in der gebotenen substantiierten Weise (§ 116 Abs. 3 Satz 3 der Finanzgerichtsordnung --FGO--) einen Revisionszulassungsgrund i.S. von § 115 Abs. 2 Nrn. 1, 2, 3 FGO geltend. Vielmehr wendet sich die Beschwerde allgemein gegen die materiell-rechtliche Richtigkeit des finanzgerichtlichen Urteils. Dies kann jedoch die Revisionszulassung nicht rechtfertigen. Von einer weiteren Begründung wird gemäß § 116 Abs. 5 Satz 2 2. Halbsatz FGO abgesehen.

Ergänzend wird darauf hingewiesen, dass dem Senat ein schlüssiger Antrag auf Urteilsberichtigung i.S. von § 107 FGO nicht vorliegt.