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Max Planck Encyclopedia of Comparative Constitutional Law [MPECCoL]

Tax Courts

Johannes Klamet, Nicole Herrmann

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 13 August 2020

Duty to pay taxes — Tax courts — Taxes

Published under the direction of the Max Planck Foundation for International Peace and the Rule of Law.
General Editors: Rainer Grote, Frauke Lachenmann, Rüdiger Wolfrum.

1 A ‘tax court’ is a court (judiciary) having jurisdiction over questions of law and fact arising under the tax laws (taxes) of a government (see Merriam-Webster’s Dictionary of Law Online ‘Tax Court’; see also public finance). The term has both an institutional and a functional meaning. From an institutional perspective the term ‘tax court’ refers to an institutionally independent court that deals exclusively or predominantly with tax disputes. Such a court, however, is not necessarily named ‘tax court’, but in some states is referred to as ‘fiscal court’. If, on...
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