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VII S 57/10 (PKH) Generato dall'IA

Legal aid applications filed after the conclusion of judicial proceedings are invalid and must be denied.

Numero d'incarto VII S 57/10 (PKH)
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Court of Finance rejected the application for legal aid (Prozesskostenhilfe) because it was filed after the conclusion of the underlying proceedings, meaning the applicant did not prevail in the specific request for cost assistance. The dispute concerned a request for legal aid in a prior tax complaint procedure, which had already been terminated by a court decision dated July 20, 2010, prior to the legal aid application's filing on November 5, 2010. The decisive legal basis is the doctrine that an application for legal aid in a specific judicial proceeding cannot be validly filed after that proceeding has been formally concluded.

Regesto Legislator

Generato dall'IA

Legal aid applications filed after the conclusion of judicial proceedings are invalid and must be denied: NV: Nach Beendigung eines gerichtlichen Verfahrens kann ein PKH-Antrag für dieses Verfahren nicht mehr wirksam gestellt werden .

Parole chiave

Generato dall'IA
procedura di gratuito patrocinio procedura fiscale soppressione dell'aiuto sociale procedimento di dichiarazione di nullità e rinuncia dottrina giuridica procedimento di controllo degli aiuti

Giurisprudenza citata

Generato dall'IA
VII B 198/09
Das Beschwerdeverfahren VII B 198/09, für das der Kläger und Beschwerdeführer den vorliegenden PKH-Antrag am 5.
Generato dall'IA
VIII ZB 22/18
Legal aid application filed within appeal period precludes dismissal of appeal without prior decision on aid
VII ZB 27/25
Denial of legal aid for challenge to preliminary order and statutorily inadmissible further appeal
VIII ZA 15/24
Legal aid for non-admission complaint denied due to failure to file application and financial declaration within statutory deadline
VIII ZA 19/24
Legal aid for legal appeal denied due to late filing and missing supporting documents
X S 22/10 (PKH)
Legal aid denial where tax notice revoked during proceedings and taxpayer rejected court settlement proposal

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Testo completo

Keine PKH auf nach Verfahrensende gestellten Antrag

[LEITSATZ]

NV: Nach Beendigung eines gerichtlichen Verfahrens kann ein PKH-Antrag für dieses Verfahren nicht mehr wirksam gestellt werden .

[GRUENDE]

Nach Beendigung eines gerichtlichen Verfahrens kann ein Antrag auf Bewilligung von Prozesskostenhilfe (PKH) für dieses Verfahren nicht mehr wirksam gestellt werden (vgl. Beschlüsse des Bundesfinanzhofs vom 13. Dezember 1989 VIII S 16-21/89, BFH/NV 1990, 391, und vom 15. März 1999 IX S 7/99, BFH/NV 1999, 1231, jeweils m.w.N.). Das Beschwerdeverfahren VII B 198/09, für das der Kläger und Beschwerdeführer den vorliegenden PKH-Antrag am 5. November 2010 gestellt hat, ist mit Beschluss des Senats vom 20. Juli 2010 beendet worden.