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9 B 68/10, 9 B 68/10 (9 C 7/11) AI generated

Validity of contribution assessment addressed to nonexistent legal predecessor instead of successor

Case Number 9 B 68/10, 9 B 68/10 (9 C 7/11)
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The BVerwG 9th Senate admitted the revision and remanded the case for further proceedings, ruling in favor of the appellant by holding that the appeal was admissible and well-founded. The dispute concerned the validity of a contribution assessment notice directed at a legal predecessor who no longer existed rather than the current legal successor, specifically addressing whether such a notice can produce legal effects. The court identified the central legal question as one of fundamental importance regarding the addressee requirements for administrative assessment notices, thereby satisfying the statutory conditions for admitting a revision to the Federal Administrative Court.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG; Validity of contribution assessment addressed to nonexistent legal predecessor instead of successor: The dispute concerned the validity of a contribution assessment notice directed at a legal predecessor who no longer existed rather than the current legal successor, specifically addressing whether such a notice can produce legal effects. The court identified the central legal question as one of fundamental importance regarding the addressee requirements for administrative assessment notices, thereby satisfying the statutory conditions for admitting a revision to the Federal Administrative Court.

Keywords

AI generated
assessment of contributions revision proceedings validity requirement substantive res judicata question of fundamental importance belatedly submitted evidence

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Basis for admitting the revision due to the fundamental significance of the legal question regarding the addressee of the contribution assessment.
§ 63 Abs. 1 Satz 1 GKG
3, § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG
Provisions used to provisionally determine the amount in dispute for the revision proceedings.
AI generated
9 C 7/11
Sewage contribution assessment addressed to dissolved predecessor: sufficiency of addressee identification via interpretation under constitutional determinacy standards
VIII B 91/11
Admissibility of revision for fundamental significance where the legal question presupposes a factually incorrect premise regarding administrative initiation of a tax assessment amendment under § 174 Abs. 4 AO
8 B 4/16
Admissibility of revision against annual contribution levy: equal financial burden and structural neutrality of assessment rules
8 B 72/11
Promulgation of public-law statutes: Textual identity with resolved content and limits of permissible corrections under the rule of law
6 PB 22/11
Invalidity of honorary judge participation after expiration of statutory term as absolute ground for legal appeal

Key legal questions extracted by Legislator

AI generated
§ 132 Abs. 2 Nr. 1 VwGO

Basis for admitting the revision due to the fundamental significance of the legal question regarding the addressee of the contribution assessment.

§ 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG

Provisions used to provisionally determine the amount in dispute for the revision proceedings.

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Full text

Adressat des Beitragsbescheides

[GRUENDE]

Die Beschwerde der Klägerin ist zulässig und begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann dem Bundesverwaltungsgericht Gelegenheit geben zur Klärung der Frage, ob ein nicht an den Rechtsnachfolger, sondern an einen nicht mehr existenten Rechtsvorgänger gerichteter Beitragsbescheid Rechtswirkungen entfalten kann.

Die vorläufige Festsetzung des Streitwerts für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG.