Non-Admission Complaint: Inadmissibility of Challenging Substantive Law as Procedural Error Under § 115 Abs. 2 Nr. 3 FGO

The Federal Court of Finance (BFH) dismissed the non-admission complaint as inadmissible, thereby upholding the lower court's decision. The dispute concerned a taxpayer's attempt to challenge a tax court judgment on procedural grounds, though the substantive argument focused exclusively on the material legal correctness of the ruling rather than actual procedural errors. Under § 115 Abs. 2 FGO and § 116 Abs. 3 Satz 3 FGO, the court held that arguments questioning the substantive validity of a tax court's decision are insufficient to justify admission to the Federal Court of Finance if not properly substantiated as procedural defects, reinforcing that such errors do not constitute valid grounds for appellate review under these provisions.