View source for Federal Fiscal Court

{{Short description|German supreme court}}
{{Use dmy dates|date=February 2023}}
{{Infobox high court
| court_name = Federal Fiscal Court
| native_name = {{lang|de|Bundesfinanzhof}}
| image = Logo Bundesfinanzhof 03.2020.svg
| imagesize = 300px
| caption = 
| coordinates = {{coord|48|08|57|N|11|36|20|E|region:DE_type:landmark|display=inline}}
| motto = 
| established = 1950
| dissolved = <!-- year -->
| jurisdiction = [[Germany]]
| location = [[Munich]], [[Bavaria]]
| type = <!-- partisan election/non-partisan election/legislative selection/executive selection/co-option/etc -->
| authority = [[Basic Law for the Federal Republic of Germany]]
| appealsto = 
| appealsfrom = [[Fiscal Court (Germany)|Fiscal Courts]]
| terms = <!-- length of court term for judges -->
| positions = <!-- number of positions/seats on court -->
| budget = <!-- amount of annual budget -->
| website = {{URL|bundesfinanzhof.de}}
| chiefjudgetitle = President of the Federal Fiscal Court
| chiefjudgename = {{ill|Hans-Josef Thesling|de}}
| termstart = 25 January 2022
| termend = <!-- year term for current chief as chief ends, if applicable -->
| termend2 = <!-- year term of current chief ends if applicable -->
| chiefjudgetitle2 = <!-- title of the second top judge if applicable-->
| chiefjudgename2 = <!-- current deputy chief's name -->
| termstart2 = <!-- year current deputy chief became chief -->
| termend3 = <!-- year term for current deputy chief as chief ends, if applicable -->
| termend4 = <!-- year term of current deputy chief ends if applicable -->
}}
{{Politics of Germany}}
The '''Federal Fiscal Court''' ({{Langx|de|Bundesfinanzhof}} {{IPA|de|bʊndəsfiˈnant͡shoːf|pron|audio=De-Bundesfinanzhof.ogg}}; abbreviated {{abbr|BFH|Bundesfinanzhof}}) is one of [[Federal courts (Germany)|five federal supreme courts]] of [[Germany]], established according to Article 95 of the [[Basic Law for the Federal Republic of Germany|Basic Law]]. It is the federal court of appeal for tax and customs matters in cases which have already been heard by the subordinate instance, namely the [[Fiscal Court (Germany)|Fiscal Courts]].

The Federal Fiscal Court was established in 1950 (succeeding the Supreme Fiscal Court of the German Empire (the {{Lang|de|Reichsfinanzhof}}, established in 1918).

The court has its seat in [[Munich]].

== List of presidents of the Federal Fiscal Court ==
{| class="wikitable zebra"
! width="25" |{{abbr|No.|Number}}
! width="250" |President
! width="150" |Tenure (as president)
! width="150" |Tenure length
!{{abbr|Ref.|Reference}}
|-
| align="center" |1
| align="center" |{{Ill|Heinrich Schmittmann|de}}<br /><small>(1878–1956)</small>
| align="center" |21 October 1950<br />–<br />30 April 1951
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0">{{Cite web |title=Bundesfinanzhof: 100 Jahre RFH/BFH |url=https://www.bundesfinanzhof.de/de/gericht/geschichte/100-jahre-rfh/bfh/ |access-date=2023-02-25 |website=Federal Fiscal Court |language=de |archive-date=20 February 2023 |archive-url=https://web.archive.org/web/20230220205902/https://www.bundesfinanzhof.de/de/gericht/geschichte/100-jahre-rfh/bfh/ |url-status=live }}</ref>
|-
| align="center" |2
| align="center" |[[Hans Müller (politician)|Hans Müller]]<br /><small>(1884–1961)</small>
| align="center" |1 May 1951<br />–<br />31 December 1954
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |3
| align="center" |{{Ill|Ludwig Heßdörfer|de}}<br /><small>(1894–1988)</small>
| align="center" |1 March 1955<br />–<br />31 January 1962
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |4
| align="center" |{{Ill|Wolfgang Mersmann|de}}<br /><small>(1902–1973)</small>
| align="center" |21 May 1962<br />–<br />30 June 1970
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |5
| align="center" |{{Ill|Hugo von Wallis|de}}<br /><small>(1910–1993)</small>
| align="center" |1 July 1970<br />–<br />30 April 1978
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |6
| align="center" | {{Ill|Heinrich List|de|Heinrich List (Richter)}}<br /><small>(1915–2018)</small>||1 May 1978<br />–<br />31 March 1983
| align="center" |
| align="center" |{{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |7
| align="center" |{{Ill|Franz Klein (judge)|lt=Franz Klein|de|Franz Klein (Rechtswissenschaftler)}}<br /><small>(1929–2004)</small>
| align="center" |1 April 1983<br />–<br />30 September 1994
| align="center" |
| align="center" | {{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |8
| align="center" |{{Ill|Klaus Offerhaus|de}}<br /><small>(1934–2019)</small>
| align="center" |1 October 1994<br />–<br />31 October 1999
| align="center" |
| align="center" | {{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |9
| align="center" |[[Iris Ebling]]<br /><small>(born 1940)</small>
| align="center" |5 November 1999<br />–<br />31 May 2005
| align="center" |
| align="center" | {{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |10
| align="center" |{{Ill|Wolfgang Spindler|de|Wolfgang Spindler (Jurist)}}<br /><small>(born 1946)</small>
| align="center" |1 June 2005<br />–<br />31 March 2011
| align="center" |
| align="center" | {{Sfn|Federal Fiscal Court|2010|p=89}}<ref name=":0" />
|-
| align="center" |11
| align="center" |[[Rudolf Mellinghoff]]<br /><small>(born 1954)</small>
| align="center" |31 October 2011<br />–<br />31 July 2020
| align="center" |
| align="center" |<ref name=":0" />
|-
| align="center" |12
| align="center" |{{ill|Hans-Josef Thesling|de}}<br /><small>(born 1961)</small>
| align="center" |25 January 2022<br />–<br />Incumbent
| align="center" |
| align="center" |<ref name=":0" />
|}

== Gallery ==
<gallery>
BFinanzhof Muenchen-01.jpg|''Federal Fiscal Court Building'' in [[Munich]]
</gallery>

== References ==
{{Reflist}}

== Bibliography ==
* {{Cite book |title=60 Jahre Bundesfinanzhof: Eine Chronik 1950–2010 |publisher=Stollfuss |year=2010 |isbn=9783084705108 |editor-last=Federal Fiscal Court |location=Bonn |language=de |oclc=700371055}}

==External links==
* {{Commons category-inline|Bundesfinanzhof}}
* {{Official website}}
* [http://www.bundesfinanzhof.de/content/information-english Information in English from the Federal Fiscal Court] {{Webarchive|url=https://web.archive.org/web/20130921134035/http://www.bundesfinanzhof.de/content/information-english |date=21 September 2013 }}

{{Supreme Courts of Germany}}

{{Authority control}}

{{DEFAULTSORT:Federal Fiscal Court}}
[[Category:National supreme courts|Germany]] <!-- one of Germany's seven "supreme courts", each supreme in respect to a different field of law -->
[[Category:Administrative courts]]
[[Category:Federal courts (Germany)|Fiscal]]
[[Category:Organisations based in Munich]]
[[Category:Public finance of Germany]]
[[Category:Tax courts]]
[[Category:1950 establishments in West Germany]]
[[Category:Courts and tribunals established in 1950]]