{"status":"available","ecli":null,"court":"BFH","senate":"9. Senat","decided":"2013-03-01","aktenzeichen":"IX R 10/11","doktyp":"Beschluss","leitsatz":"NV: Für einen Antrag auf Tatbestandsberichtigung gilt vor dem Bundesfinanzhof der Vertretungszwang .","text_plain":"Vertretungszwang bei Antrag auf Tatbestandsberichtigung\nNV: Für einen Antrag auf Tatbestandsberichtigung gilt vor dem Bundesfinanzhof der Vertretungszwang .\n1 Der Antrag des Klägers und Revisionsbeklagten auf Berichtigung des Tatbestandes des Urteils des Bundesfinanzhofs (BFH) vom 20. November 2012 ist unzulässig und deshalb zurückzuweisen. Denn hierfür gilt gemäß § 108 der Finanzgerichtsordnung (FGO) Vertretungszwang (§ 62 Abs. 4 FGO; BFH-Beschluss vom 10. Juli 2002 IX K 1/02, BFH/NV 2002, 1341). Dieser ist vorliegend nicht gewahrt.","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bfh/2013-03-01/ix-r-10-11","cited_norms":[{"jurabk":"FGO","ref":"§ 62","ref_norm":"62","n":1}],"authoritative_source":null,"attribution":null,"source_info":{"name":"nu:legal Deutsches Recht","operator":"Nulegal GmbH","terms":"https://recht.nulegal.eu/nutzungsbedingungen","attribution":"Source: nu:legal – recht.nulegal.eu","license_url":"https://recht.nulegal.eu/license","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2013-03-01/ix-r-10-11","retrieved":"2026-07-03 20:50:21.113607+00:00"},"card":{"id":"bfh/2013-03-01/ix-r-10-11","court":"BFH","court_id":"bfh","court_as_stated":"BFH","panel":"9. Senat","date":"2013-03-01","dockets":["IX R 10/11"],"decision_type":"Beschluss","ecli":null,"ids":{"ecli":null},"cite_as":"BFH, Beschluss vom 01.03.2013 – IX R 10/11","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2013-03-01/ix-r-10-11","headnotes":[{"kind":"titelzeile","author":"dokumentationsstelle","text":"Vertretungszwang bei Antrag auf Tatbestandsberichtigung","basis":"source_field","source":null},{"kind":"leitsatz","author":"gericht","text":"NV: Für einen Antrag auf Tatbestandsberichtigung gilt vor dem Bundesfinanzhof der Vertretungszwang .","basis":"source_field","source":null}],"leitsatz_status":"from_court","tenor":null,"tenor_status":"not_marked","cited_norms":[{"id":"FGO/62","law":"FGO","abbreviation":"FGO","ref":"62","label":"§ 62 FGO","mentions":1}],"cited_norms_basis":"extracted_from_text","normenkette":{"text":"§ 108 FGO, § 62 Abs 4 FGO","author":"dokumentationsstelle","source":null},"proceeding":{"entries":[{"position":1,"court":"FG München","court_id":null,"court_as_stated":"FG München","date":"2006-09-07","docket":"13 K 1226/03","decision_type":"Urteil","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":2,"court":"BFH","court_id":null,"court_as_stated":"BFH","date":"2007-06-06","docket":"VIII B 154/06","decision_type":"Beschluss","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":3,"court":"FG München","court_id":null,"court_as_stated":"FG München","date":"2010-05-18","docket":"13 K 2532/07","decision_type":"Urteil","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":4,"court":"BFH","court_id":"bfh","court_as_stated":"BFH","date":"2012-11-20","docket":"IX R 10/11","decision_type":"Urteil","ecli":null,"id":"bfh/2012-11-20/ix-r-10-11","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2012-11-20/ix-r-10-11","is_this_decision":false,"is_held":true},{"position":5,"court":"BFH","court_id":"bfh","court_as_stated":"BFH","date":"2013-03-01","docket":"IX R 10/11","decision_type":"Beschluss","ecli":null,"id":"bfh/2013-03-01/ix-r-10-11","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2013-03-01/ix-r-10-11","is_this_decision":true,"is_held":true}],"has_records":true,"note":"As the courts' records state it (getProceeding). No outcome is given."},"fundstellen":[],"provenance":{"source":null,"source_url":null,"retrieved_at":"2026-07-03T20:50:21.113607+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}