德国税务司法制度特点及借鉴  

Characteristics of the German Tax Judicial System and Its Reference for China

作　　者：胡翔[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《国际税收》2016年第9期73-75,共3页International Taxation In China

摘　　要：在世界各国的法院体系当中，德国的法院体系因其法律保护的缜密性和高度专业化而闻名。其中就包含颇具特点的财政法院m。总结德国税务司法制度的要点。还须梳理其法院体系的历史渊源和既存结构，全面了解德国的法院体系．进而掌握德国财政法院在税务司法制度中所发挥的重要作用，并为我国提供制度借鉴。German＇s court system is known for its deliberate and professional legal protection among the world＇s court systems, and financial court in Germany is one of them. To better summarize the key points of German tax judicial system, we have to sort out the historical origin and existing structure of its court system, fully understand German court system and further grasp the important role of Germany financial court in court system, which serve as a reference for China.

关 键 词：德国财政法院 税收司法管辖权 税务法院 

分 类 号：D951.6[政治法律—法学] DD912.2