The expert report in court
We stand behind our calculation.
An expert report that nobody stands behind is of little worth in proceedings. We disclose the raw data and document the calculations so that recalculation is possible without special software. We propose of our own motion that the result be reviewed by a court-appointed expert — which nobody does who has something to hide. And we stand behind our calculation at the oral hearing.
Establish facts, do not appraise them
§ 96 Abs. 1 Satz 1 FGO says it expressly: the court decides according to its free conviction gained from the overall result of the proceedings. Establishing facts is the task of the expert, appraising them is the task of the court, and the legal consequence is the task of your representatives. A report that seeks to dictate the outcome to the court is attacked first for overstepping that line — and rightly so.
The roles in the proceedings
The provisions in this table are German law. Most European legal orders know the same principle — set out verbatim and by country in the register of legal bases.
| Who | Legal basis | What they do |
|---|---|---|
| The court | § 96 Abs. 1 Satz 1 FGO | Decides from the overall result of the proceedings. |
| The court | § 76 Abs. 1 Satz 1 FGO | Investigates the facts of its own motion. |
| The court-appointed expert | § 81 Abs. 1 Satz 2 FGO | Is called in and examined by the court. |
| The parties | § 76 Abs. 1 Satz 3 FGO | Statements on factual circumstances complete and truthful. |
| We | as qualified party submission | Establish facts, present them so they can be recalculated, and stand behind them — without appraising. |
| The deadline | § 79b Abs. 3 FGO | What comes late may be rejected — the timetable is part of the case. |
Proposing the review yourself is an argument
Proposing of your own motion that a court-appointed expert verify the work says something about your own calculation that no sentence in the report can say. It is an offer only those can make who can afford it — and it sets the official investigation under § 76 Abs. 1 Satz 1 FGO in motion at the same time.
What we are not
We are not your legal representatives. The submissions in the proceedings, the applications and the legal argument belong to your lawyer. We supply the factual basis on which they can rely — and explain it to the court if it asks.
What we contribute
Open raw data, documented calculations, the review we propose ourselves, and presence at the oral hearing. What we establish, we stand behind — and what we cannot establish, we say beforehand.
The legal provisions cited here are given for information and do not replace legal advice.