parts, which are the constitution of the courts, action, remedies and retrial, costs and enforcement15 and final clauses and temporary arrangements. In absence of a rule, the VwGO is supplemented by the code of civil procedure (Zivilprozessordnung [ZPO]) and the judicature act (Gerichtsverfassungsgesetz [GVG]). In addition to the regulation of the administrative procedure, the VwVfG also constitutes the legal protection in administrative law beyond the court procedure. § 68 VwVGO rules the preliminary proceeding, called "Vorverfahren" or "Widerspruchsverfahren", which is a stringent prerequisite for the administrative procedure, if an action for rescission or a writ of mandamus against an authority is aimed. The preliminary proceeding gives each citizen, feeling unlawfully mistreated by an authority, the possibility to object and to force a review of an administrative act without going to court. The prerequisites to open the public law remedy are listed in § 40 I VwGO. Therefore, it is necessary to have the existence of a conflict in public law without any constitutional aspects and no assignment to another jurisdiction. The social security code (Sozialgesetzbuch [SGB]) and the general fiscal law are less important for the administrative law. They supplement the VwVfG and the VwGO in the fields of taxation and social legislation, such as social welfare or financial support for students (BaFÖG) etc. Special administrative law The special administrative law consists of various laws. Each special sector has its own law. The most important ones are the Town and Country Planning Code (Baugesetzbuch [BauGB]) Federal Control of Pollution Act (Bundesimmissionsschutzgesetz [BImSchG]) Industrial Code (Gewerbeordnung [GewO]) Police Law (Polizei- und Ordnungsrecht) Statute Governing Restaurants (Gaststättenrecht [GastG]). In Germany, the highest administrative court for most matters is the federal administrative court . There are federal courts with special jurisdiction in the fields of social security law () and tax law (). Italy In Italy administrative law is known as , a branch of public law whose rules govern the organization of the public administration and the activities of the pursuit of the public interest of the public administration and the relationship between this and the citizens. Its genesis is related to the principle of division of powers of the State. The administrative power, originally called "executive", is to organize resources and people whose function is devolved to achieve the public interest objectives as defined by the law. Netherlands In the Netherlands administrative law provisions are usually contained in the various laws