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IX B 82/17 ECLI:DE:BFH:2017:B.040917.IXB82.17.0 Generato dall'IA

Inadmissibility of appeal against rescheduling of oral hearing under § 128 Abs. 2 FGO

Numero d'incarto IX B 82/17
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Spese processuali a carico del ricorrente / reclamante
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Fiscal Court dismissed the taxpayers' complaint as inadmissible, ordering them to bear the costs of the appellate proceedings. The dispute concerned the taxpayers' challenge to the lower court's refusal to reschedule the date for oral hearings and its issuance of a summons for the hearing. The court held that procedural directives, including summons and decisions on postponements or rescheduling, are not subject to direct appeal under § 128(2) of the Fiscal Courts Code (FGO); any resulting violation of the right to be heard must instead be raised in the subsequent appeal against the final decision on the merits.

Regesto Legislator

Generato dall'IA

§ 128 Abs. 2 FGO, § 135 Abs. 2 FGO; Inadmissibility of appeal against rescheduling of oral hearing under § 128 Abs. 2 FGO: The dispute concerned the taxpayers' challenge to the lower court's refusal to reschedule the date for oral hearings and its issuance of a summons for the hearing. The court held that procedural directives, including summons and decisions on postponements or rescheduling, are not subject to direct appeal under § 128(2) of the Fiscal Courts Code (FGO); any resulting violation of the right to be heard must instead be raised in the subsequent appeal against the final decision on the merits.

Parole chiave

Generato dall'IA
diritto di essere sentito violazione dei diritti procedurali procedura orale citazione a comparire diritti del contribuente spese di procedura

Disposizioni normative citate

Generato dall'IA
§ 128 Abs. 2 FGO
NV: Beschlüsse des FG über eine Vertagung oder Verlegung des Termins zur mündlichen Verhandlung können nach § 128 Abs. 2 FGO nicht mit der Beschwerde angefochten werden .
§ 135 Abs. 2 FGO
Cited in the cost decision within the dispositive to determine that the taxpayers must bear the costs of the complaint proceedings.
Generato dall'IA
IX B 83/17
Inadmissibility of appeal against refusal to postpone oral hearing under § 128 Abs. 2 FGO
I B 2/13
Inadmissibility of revision complaint for unsubstantiated allegation of procedural error in refusing to reschedule hearing due to sudden illness
III B 151/11
Inadmissibility of complaint challenging lower court’s failure to apply binding effect of prior administrative practice
X B 43/13
Appealability of Finance Court single judge’s refusal to reschedule hearing and deny transfer to Senate under FGO
1 B 84/19
Admissibility of complaint for leave to appeal where right to be heard was allegedly violated by refusal to postpone oral hearing due to attorney's illness

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 135 Abs. 2 FGO

Cited in the cost decision within the dispositive to determine that the taxpayers must bear the costs of the complaint proceedings.

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Testo completo

Beschwerde gegen Ablehnung einer Terminsverlegung

[LEITSATZ]

NV: Beschlüsse des FG über eine Vertagung oder Verlegung des Termins zur mündlichen Verhandlung können nach § 128 Abs. 2 FGO nicht mit der Beschwerde angefochten werden .

[TENOR]

Die Beschwerde der Kläger gegen die Verfügung des Finanzgerichts Münster vom 20. Juni 2017 10 K 1881/15 E wird als unzulässig verworfen.

Die Kosten des Beschwerdeverfahrens haben die Kläger zu tragen.

[GRUENDE]

Die Beschwerde ist unzulässig.

Eine Ladung zum Termin ist nicht anfechtbar. Denn § 128 Abs. 2 der Finanzgerichtsordnung (FGO) bestimmt ausdrücklich, dass u.a. prozessleitende Verfügungen --zu denen auch Ladungen gehören (vgl. Gräber/Ratschow, Finanzgerichtsordnung, 8. Aufl., § 128 Rz 8; Bergkemper in Hübschmann/Hepp/Spitaler, § 128 FGO Rz 82)-- nicht mit der Beschwerde angefochten werden können.

Ob die Ablehnung des Antrags auf Verlegung eines Termins und die Durchführung der Verhandlung ohne Anwesenheit eines Beteiligten im Einzelfall dessen Anspruch auf rechtliches Gehör verletzt, ist allein in den Rechtsmittelverfahren gegen die --in der Hauptsache-- getroffene Entscheidung des Finanzgerichts (FG) geltend zu machen.

Die Kostenentscheidung beruht auf § 135 Abs. 2 FGO.