Non-admission of revision in tax or civil dispute; omission of reasoning under § 544(6) ZPO

The Federal Court of Justice (BGH) dismissed the plaintiff's non-appointment appeal against the Bavarian Higher Regional Court's refusal to admit revision, leaving the lower court's judgment of August 17, 2022, in force and ordering the plaintiff to bear the costs of the appeal proceedings. The dispute, valued at approximately €92,504, involved a civil action where the plaintiff sought to challenge the appellate decision by invoking a revision appeal that was initially not admitted by the Higher Regional Court. Relying on § 544 Abs. 6 Satz 2, 2. Halbsatz ZPO, the BGH declined to provide a reasoned decision on the non-appointment of revision, determining that such a rationale would not contribute to clarifying the prerequisites for admitting a revision under current case law, resulting in a final upholding of the lower court's denial of access to the supreme court instance.