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Report No. 162

3.7 Federal Republic of Germany.-

In the Federal Republic of Germany there are separate administrative courts and tribunals in each Land or State (Verwaltungsgericht) at local level, and an appellate Oberverwaltungsgericht or Verwaltungsgerichtshof (High Administrative Court) in each Land. The highest court of administrative matters is the Bundesverwaltungsgericht (Federal Administrative Court). There is also a separate hierarchy of courts dealing with special administrative matters such as social security courts and fiscal courts.

Review of functioning of Central Administrative Tribunal - Customs, Excise and Gold (Control) Appellate Tribunal and Income-Tax Appellate Tribunal Back

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