Formation of Modern Financial Justice in Germany

The article deals with an analysis of the decisive stages in the formation of the financial justice of the Federal Republic of Germany (hereinafter Germany). Specific examples show a change in the vector in tax law in favor of taxpayers in the decisions of financial justice bodies.

On its way to European integration, the Ukrainian state is forced to overcome numerous difficulties. The military conflict in Donbas, the economic crisis caused by the pandemic, and the unstable political situation complicate European integration efforts. However, no less important is the resolution of many financial disputes.

That is why the experience of forming the Federal Financial Court of Germany is important for the Ukrainian financial justice, which is in its infancy and can take advantage of the theoretical and practical achievements of its European neighbors.

The study of the evolution of financial justice in Germany is extremely important and provides an opportunity to assess the feasibility of establishing financial courts in Ukraine and use the experience of legal regulation of tax disputes.

A significant contribution to the harmonization of tax and constitutional law was the new vision of the problem of judicial review of the fairness of decisions of fiscal authorities, which arose at the beginning of the Federal Finance Court. Referring to the well-known authors of tax law, the Federal Financial Court spoke out against the provisions of the then current regulations on fees, guided by the requirement to guarantee the constitutional protection of the fundamental fairness of tax administrative powers.

In this sense, Ukraine has all the necessary conditions for the implementation of reforms not only in the tax system, but also for the creation of a higher specialized financial court, which would control, among other things, the compliance of such reforms with the law. The experience of the Federal Republic of Germany and its federal and state financial courts shows that these processes should take place on a balanced theoretical basis, using the experience of leading democracies, with a specific justification of their expediency and tasks and with the support of the general public.