That it can take longer in the judiciary – the sentence applies not only to those who are in dispute, but sometimes also to the judges. In July 2020, the then President of the Federal Fiscal Court (BFH) retired, and the document that was to make Hans-Josef Thesling his successor was signed in the Office of the Federal President for almost a year. However, Thesling only received it at the end of January, only then was he actually Germany’s top tax lawyer. This Tuesday he is presenting the annual report of the BFH for the first time – it will be his first major public appearance in his new office, even if only virtually.
Thesling, 60, had been the subject of arguments for months. Critics accused both him and his intended deputy, Anke Morsch, of lacking supreme court experience and being only proportional candidates of the former grand coalition. Thesling is a member of the CDU, Morsch is a member of the SPD. Inferior applicants for the posts therefore sued against the decisions, the Bavarian Administrative Court finally waved the appointment of Thesling through, but rejected the Morsch personnel. When asked about this, Thesling says that of course there were “some quarrels” about his personnel. However, they were not directed against him, but against the approach of the Federal Ministry of Justice in the appointment process. The office is not political, and he doesn’t want to change anything about that. He now feels comfortable in Munich, “in the city as well as in court”.
The court will soon decide on the solos
For the new post, Thesling switched from administration to the judiciary – not for the first time: most recently, he worked for a good three years as head of the legal and human resources department in the North Rhine-Westphalian Ministry of Justice, before that he was President of the Düsseldorf Finance Court for two years , before that he headed a department in the Düsseldorf state parliament administration. At the BFH he has also taken over the chairmanship of the ninth senate, which is responsible, among other things, for letting and leasing.
The court always comes into play when the state and citizens are fundamentally at odds about money: The BFH is the highest authority in all questions of tax law. Just under a year ago, for example, the judges turned the German pension tax system inside out. They calculated that many future pensioners will probably have to pay twice, once on their contributions and later again on the pension payments. But that would be unconstitutional – from next year a new regulation should therefore take effect. The BFH will probably decide this year whether the only partial abolition of the solidarity surcharge is in line with the Basic Law.
For Thesling, however, the judgments are at most part of the job. The fact that a judge only speaks through his judgments is outdated. “I think there’s a good mix: being neutral on day-to-day political issues, but clearly addressing fundamental undesirable developments.” And BFH President, that is “significantly more administration than tax law”. The real work is waiting outside the boardroom. Like all other courts, the Court of Justice should become more digital and work with electronic files. In addition, chairpersons for three senates must be appointed in the foreseeable future. That is a matter for the Federal Ministry of Justice, but Thesling should at least talk about it with Minister Marco Buschmann (FDP). And in the medium term, the hundred-year-old castle in the Bogenhausen district is to be expanded with an extension in the park. Since 1921, the Reichsfinanzhof has resided in the listed building, and since 1950 the BFH.
Thesling says he has his doubts as to whether he will inaugurate the extension as president. Things don’t just last in the judiciary, but also in construction.