An administrative decision is not a court judgment.
A tax office applies tax laws and issues assessments. A court can review a challenged decision through the prescribed procedure. Applying law does not by itself turn an authority into a court.
Police and ministries must also comply with the law. Classifying them as executive bodies describes their function; it does not exempt them from legal scrutiny.
The other three answers
These three institutions are examples of the executive branch.
the police
Police perform legally defined security and enforcement functions. They are not courts, even when their work leads to court proceedings.
the tax office
A tax office is an administrative authority. It implements tax law and belongs to the executive.
the ministries
Ministries support and organise government activity in their areas of responsibility. They also belong to the executive.
Independence protects judicial decision-making.
Judges are independent in adjudication and subject to the law. A government cannot simply dictate the judgment it wants.
Courts also have organisational and administrative tasks. The question classifies their central state function: adjudication.
Articles 92 and 97 · Basic Law ↗An authority acts—a court decides the legal dispute.
For “not part of the executive”, look for the judicial branch.
Three words for this question
- die Exekutiveexecutive
- Government and administration as the executive branch.
- die Judikativejudiciary
- The branch that adjudicates disputes.
- der Bescheidadministrative decision
- A formal decision issued by an administrative authority.