Ever wondered where tax disputes in Mecklenburg-Vorpommern are resolved? You’re standing before the Finanzgericht Mecklenburg-Vorpommern. It is the sole financial court in the state. After reunification, it was the first of its kind in the new federal states.
The Finanzgericht Mecklenburg-Vorpommern plays a vital role. It provides legal protection against financial authorities. These authorities include tax offices and customs offices. The court’s procedures are governed by the Finanzgerichtsordnung. This court is an upper state court.
Let’s step back in time. The court wasn’t always at Spiegelsdorfer Wende Haus 1. Until September 3, 2014, it was located at Lange Straße 2a. That’s the same address as the Greifswald District Court.
Leading the Finanzgericht Mecklenburg-Vorpommern is the president. Gabriele Janke assumed this role in 2019. She was the first woman to hold the position. Before her appointment, the Finanzgericht and the Higher Administrative Court shared a president for years. This changed due to concerns about the accumulation of offices.
The court’s jurisdiction covers all districts and independent cities in Mecklenburg-Vorpommern. This means it serves the entire state.
The Finanzgericht Mecklenburg-Vorpommern handles various cases. These include disputes over taxes and professional regulations. Cases related to child benefits under the Income Tax Act also fall under its purview.
Before taking a case to the Finanzgericht, an appeal procedure is usually required. This happens with the administrative authority. A direct action is only allowed with the tax authority’s consent.
A senate at the Finanzgericht consists of three professional judges. They are supported by two lay judges. In simpler cases, a single judge can make decisions.
The losing party can appeal the Finanzgericht’s decisions. The Bundesfinanzhof in Munich is the next instance. Appeals against judgments require the Finanzgericht’s approval.
Several individuals have presided over the Finanzgericht Mecklenburg-Vorpommern. Gerhard Völker was the founding president in 1992. Other presidents include Helmut Wolf, Benno Scharpenberg, Michael Kävenheim and Michael Sauthoff.
Benno Scharpenberg served as president from 2005 to 2011. He later became President of the Finanzgericht Köln. Michael Sauthoff, who headed both the Finanzgericht and the Oberverwaltungsgericht, faced criticism for holding both positions simultaneously.
The Finanzgericht Mecklenburg-Vorpommern continues to adapt. It ensures fair and effective legal protection in tax matters for the citizens of Mecklenburg-Vorpommern.