Is the government power

ranking higher than the Constitution?

 

Could it be true, that the German Internal Revenue System (Finanzamt) is allowed to constantly disregard constitutional laws and that this highly incorrect and irritating action is backed up by the members of the political system, who then try to influence the members of the legal system?
 

Fact is, that the German Constitution (Grundgesetz) was set up after WW II. As of the horrible experience made with the Nazi regime  between 1933 and 1945 the highly repudiated legal expert fathers of the German Constitution first of all wanted to secure the basic Human Rights in a Constitution, that could never ever again allow government driven totalitarian influence on the legal system and on the guaranteed Human Rights.
 

The instruments to achieve those goals became part of the German Constitution. Any attempt to overrule the basic Human Rights by new laws or action of the government automatically makes this new law or the government action null and void from the very first moment of it's proclamation as of basic rules and regulations written in the Constitution.
 

The German Constitutional Court, the highest ranking authority of the legal system, also proclaimed in several famous rulings, that all citizens may claim the German Constitution as their fundamental instrument and protection against despotism of the government or the state.
 

But what happened since these times in which the German Constitution and the basic democratic system of the Division of Powers were installed?

During the last decades the German political parties more and more influenced the legal system and certainly the Parliament plus all departments of governmental power. This brought the result that the Division of Powers became something mentioned in history and law books, but  became increasingly vague  and unimportant in reality.
 

It was the leading buerocrats of the German Internal Revenue Systems and the government Department of Finances who first influenced the members of the Parliament to bend the Constitutional Law by suddenly proclaiming false interpretations of this basic law, declarations that all are of benefit for the German IRS. That action began with the introduction of anti-constitutional law paragraphs as part of the Value Added Tax system (VAT) in 2001. This action was not noticed by the public, for the quite complicated initiative was planned and executed in secret.
 
But today it became obvious, that the German VAT law since January 2002  is null and void as of massive conflicts against the German Constitution. This consequence is based on certain articles of the Constitution, that must not be changed.
 

Since January 2002 the German IRS has illegally cashed about 1.000 billion Euros in VAT. Reading the rules of the German Constitution all German citizens and all  national and international companies having business in Germany may claim to get this giant amount of money refunded by the Government. If the Government would be regarded like a big multinational corporation this debt would automatically lead to bankruptcy.
 

But a problem as big as this giant financial gap rose and now begins to be discussed by business experts worldwide. The question is how trustworthy is the German legal system for international acting corporations in regard of the fact, that the German IRS and the government Department of Finances influences and bends the legal system of the Law according to the gigantic financial needs of the government and the state?

How can financial managers of big corporations plan the future of their companies as part of the German economy if the threat of unexpectable and uncalculable claims and even illegal but nevertheless executed action of the German IRS is constantly present? Obviously the power and the influence of the German IRS and the government Department of Finances ranks higher than the legal system and even higher than the German Constitution. 

 

Does Germany really have a trustworthy legal system, a Constitution that is under all circumstances legally binding for all government authorities and a true Division of Power or did the positive action and the thoughts of the fathers of the German Constitution they developed during the years 1948/49 slowly shift back to a system Germany developed in the early thirties of the last century by the Nazi government? They had absolute and centralized power, no need to regard a parliament or a legal system and a Constitution!

 

 
Now we come back to the Questions asked at the beginning:
 
What is more important? The arrogance of the political execution power
 
or the legal system of Human Rights, that has to be protected under any circumstances?
 
to be continued with more details...
 

 

please also read the important article:
 

The dependence of the German public prosecution service*