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Independent Finance Senate (UFS, Unabhängiger Finanzsenat)

The Independent Finance Senate (UFS, Unabhängiger Finanzsenat) decides on appeals and complaints against tax office decisions in fiscal, subsidy or financial penal matters, or customs office decisions regarding customs or financial penal matters. In the discharge of their duties, the members of the UFS are subject only to the law; nobody may interfere with their constitutionally guaranteed independence through directives or other means.