Let's start with a definition of "border controls" according to Article 2 of EU Regulation 2016/399:
‘border control’ means the activity carried out at a border, in accordance with and for the purposes of this Regulation, in response exclusively to an intention to cross or the act of crossing that border, regardless of any other consideration, consisting of border checks and border surveillance;
Continue with "border checks", "border surveillance" and "border crossing point"
‘border checks’ means the checks carried out at border crossing points, to ensure that persons, including their means of transport and the objects in their possession, may be authorised to enter the territory of the Member States or authorised to leave it;
‘border surveillance’ means the surveillance of borders between border crossing points and the surveillance of border crossing points outside the fixed opening hours, in order to prevent persons from circumventing border checks;
‘border crossing point’ means any crossing-point authorised by the competent authorities for the crossing of external borders;
I have a "refusal of entry" from German police according ANNEX V, PART B of EU Regulation 2016/399 at "border crossing point" "Kiefersfelden / BAB93". This refusal of entry is issued only at external Schengen border. Therefore, German police claims they are doing border controls equivalent to external Schengen border.
This "refusal of entry" at "border crossing point" clearly indicates that we are talking about "border checks" within the definition in Article 2 of EU Regulation 2016/399.
Moreover, this person was accused of a criminal offense of illegal border crossing according to Article 95 of AufenthG and was deported to Austria (all, including the refusal of entry, is clearly stated in documents I posses. It is really just one event, not 2 independent events.)
This would indicate that we talk about "border surveillance" within the definition in Article 2 of EU Regulation 2016/399. The person was travelling on a regular bus lane from Switzerland to Austria. Therefore, it is clear that the bus driver was not trying to avoid "border crossing point". Therefore, "border surveillance" does not make any sense here.
To complicate things, both "border checks" and "border surveillance" within the definition of Article 2 of EU Regulation 2016/399 are not possible and therefore illegal without "border crossing points".
Germany never provided "border crossing points" when reintroducing border controls according to Article 25 of EU Regulation 2016/399, violating the procedure in Article 27(1)c of EU Regulation 2016/399. This could be verified here:
Despite all this, German police pretends they are conducting border controls equivalent to external Schengen border (the refusal of entry according to ANNEX V, PART B of EU Regulation 2016/399 is a sufficient proof). Moreover, they lie to the "refusal of entry" that it happened at "border crossing point" "Kiefersfelden / BAB93" despite such "border crossing point" legally does not exist.
Finally, does German police conduct "border checks" or "border surveillance" within the meaning of Article 2 of EU Regulation 2016/399? Or something else?