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IX R 51/10, IX R 60/10, IX R 51/10, IX R 60/10 AI generated

Joinder of revisions against amended and supplemental judgments under § 518 Sentence 2 ZPO and § 155 FGO

Case Number IX R 51/10, IX R 60/10, IX R 51/10, IX R 60/10
Court / Authority
Jurisdiction Germany (DE)
Decision Date
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Legislator summary

AI generated

The Federal Court of Finance (BFH) ordered the joinder of two revision proceedings, thereby determining that both appeals must be joined for joint handling, a procedural resolution based on the mutual request of the parties. The dispute arose when the same party filed separate revisions against both an amended judgment and a subsequent supplemental judgment issued under § 109 of the Fiscal Courts Act (FGO), creating a procedural necessity to consolidate the related litigation. Relying on § 518 sentence 2 of the Code of Civil Procedure (ZPO) in conjunction with § 155 FGO, the court established that this provision governs as lex specialis over § 73 (1) FGO, requiring the joinder of revisions filed against the amended and supplemental judgments by the same litigant.

Legislator headnote

AI generated

§ 109 FGO, § 518 Satz 2 ZPO, § 155 FGO, § 73 Abs. 1 FGO, § 518 Satz 2 ZPO i.V.m. § 155 FGO; Joinder of revisions against amended and supplemental judgments under § 518 Sentence 2 ZPO and § 155 FGO: The dispute arose when the same party filed separate revisions against both an amended judgment and a subsequent supplemental judgment issued under § 109 of the Fiscal Courts Act (FGO), creating a procedural necessity to consolidate the related litigation. Relying on § 518 sentence 2 of the Code of Civil Procedure (ZPO) in conjunction with § 155 FGO, the court established that this provision governs as lex specialis over § 73 (1) FGO, requiring the joinder of revisions filed against the amended and supplemental judgments by the same litigant.

Keywords

AI generated
revision of a judgment joinder of proceedings procedural orders Civil Procedure Code supplementary pleading revision of the Treaty

Cited Legislation

AI generated
§ 109 FGO
NV: Wird gegen das ergänzte Urteil wie auch gegen das Ergänzungsurteil nach § 109 FGO vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden.
§ 518 Satz 2 ZPO
§ 155 FGO
§ 155 FGO ist insofern gegenüber § 73 Abs.
§ 73 Abs. 1 FGO
§ 155 FGO ist insofern gegenüber § 73 Abs. 1 FGO das speziellere Gesetz.
§ 518 Satz 2 ZPO i.V.m. § 155 FGO
Legal basis for the order to join the two revision proceedings regarding the amended and supplemental judgments.
AI generated
2 StR 193/25
Auxiliary plaintiff joinder during revision permitted despite initial formal defect
VI R 15/12
Procedural binding effect of erroneous necessary joinder in tax revision proceedings under § 60 FGO
VII B 112/17
Joinder in settlement notice litigation permitted based solely on potential consequential changes under § 218 Abs. 3 AO.
VIII ZR 171/22
Supplementation of appellate costs order for amicus participation under § 321 ZPO
VII ZR 101/23
Admissibility of revision in civil litigation and omission of reasoning under § 544(6) Sentence 2 ZPO

Key legal questions extracted by Legislator

AI generated
§ 518 Satz 2 ZPO i.V.m. § 155 FGO

Legal basis for the order to join the two revision proceedings regarding the amended and supplemental judgments.

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Full text

Verbindung von Revisionsverfahren bei Ergänzungsurteilen

[LEITSATZ]

NV: Wird gegen das ergänzte Urteil wie auch gegen das Ergänzungsurteil nach § 109 FGO vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden.

[GRUENDE]

Die Verbindung folgt dem übereinstimmenden Antrag der Beteiligten und beruht auf § 518 Satz 2 der Zivilprozessordnung (ZPO) i.V.m. § 155 der Finanzgerichtsordnung (FGO). Wird danach --wie hier-- gegen das ergänzte Urteil (Verfahren IX R 51/10) und gegen das Ergänzungsurteil nach § 109 FGO (IX R 60/10) vom selben Prozessbeteiligten Revision eingelegt, so sind beide Revisionen miteinander zu verbinden (so auch Lange in Hübschmann/Hepp/Spitaler, § 109 FGO Rz 39). § 518 Satz 2 ZPO i.V.m. § 155 FGO ist insofern gegenüber § 73 Abs. 1 FGO das speziellere Gesetz.