Joinder of revisions against amended and supplemental judgments under § 518 Sentence 2 ZPO and § 155 FGO
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IA§ 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.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IAQuestioni giuridiche chiave estratte da Legislator
Generato dall'IALegal basis for the order to join the two revision proceedings regarding the amended and supplemental judgments.
Testo completo
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.