Tax & Legal

As a rule, parties to a legal proceeding are not entitled to compensation for the excessive length of a fiscal court trial if the parties have agreed to adjourn the court proceedings in light of an appeal already pending before the Supreme Tax Court in a similar case.

The Administrative Court Regulations are to be fundamentally revised. This should reduce the workload on administrative courts and speed up court proceedings. The Federal Ministry of Justice and Consumer Protection has published the first draft to this effect which was sent to the relevant associations for comment.

The European Court of Justice (ECJ) held that a request for a preliminary ruling made to the Court of Justice does not prevent the referring court from continuing the main proceedings in part. The referring court may carry out procedural steps that it considers necessary, such as the collection of evidence, and which do not prevent it from complying with the subsequent response of the Court.