A Look Behind the Curtains of the Tax Jurisprudence
Visiting the Münster Fiscal Court
The CEAT winter semester concluded at the beginning of 2025 with a visit to the Fiscal Court of Münster. Each German state has its own fiscal court, except for North Rhine-Westphalia, which has three. This is not only a result of the high number of industries in this region of Germany, but it also creates the opportunity to observe especially interesting lawsuits. During our visit, we followed a case in which a building contractor challenged the revenue office’s rejection of his business expense deductions due to the suspicion of illegal employment. Ultimately, both parties reached a settlement. We were grateful for the opportunity to gain firsthand experience of the other side of the table in the life of a tax consultant.