Die Bedeutung der Verfahrensgarantien des Art. 6 EMRK für den Finanzgerichtsprozess und für die Verhängung von Steuerzuschlägen

Art. 6 ECHR grants various elementary procedural rights.The procedural guarantee is directly applicable in fiscal court proceedings and also has an indirect legal effect which must be taken into account when interpreting national procedural law. Current German procedural practice does partially not comply with the requirements of the European Court of Human Rights. This concerns for example court order proceedings, legal protection against excessively long proceedings and the imposition of penalties for contempt of court. With regard to tax surcharges there is a fundamental divergence of case law between the European Court of Human Rights and the Federal Fiscal Court.