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3 B 27/11, 3 B 27/11 (3 C 21/11) AI generated

Asset allocation in German tax valuation: applicability of § 8(4) sentence 2 VZOG when prior land register entry resulted from a defective transfer

Case Number 3 B 27/11, 3 B 27/11 (3 C 21/11)
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Administrative Court granted the plaintiff's complaint and allowed the revision appeal to proceed, ruling that the case possesses fundamental legal significance. The dispute concerns the valuation of assets and the legal prerequisites for asset allocation under the German Valuation Act, specifically whether a formal request for allocation is mandatory when the individual holding the asset had already been registered as the owner in the land register based on a flawed transfer of ownership. The decisive legal issue identified for the higher court is whether § 8(4) sentence 2 of the Valuation Act (VZOG) is applicable by analogy in circumstances where a defective property transfer resulted in the holder's prior entry in the land register, thereby challenging the procedural requirements for asset attribution.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO; Asset allocation in German tax valuation: applicability of § 8(4) sentence 2 VZOG when prior land register entry resulted from a defective transfer: Die Beschwerde der Klägerin ist begründet. Die Rechtssache hat grundsätzliche Bedeutung im Sinne des § 132 Abs. 2 Nr. 1 VwGO. Das Revisionsverfahren kann Gelegenheit zur Klärung der Frage bieten, ob § 8 Abs. 4 Satz 2 VZOG entsprechend anwendbar ist, wenn der Verfügende aufgrund einer fehlerhaften Eigentumsübertragung bereits als Eigentümer im Grundbuch eingetragen war.

Keywords

AI generated
transfer of property asset valuation tax register administrative assets prior administrative complaint property tax

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Die Rechtssache hat grundsätzliche Bedeutung im Sinne des § 132 Abs. 2 Nr. 1 VwGO.
AI generated
3 C 21/11
VZOG § 8: Sale proceeds obligation despite erroneous land registry ownership entry; deductible value-enhancing construction costs
8 B 54/21, 8 B 54/21 (8 C 5/22)
§ 11 VZOG Restitution vs. prior asset allocation: whether valid prior allocation precludes restitution under Art. 21, 22 EV
3 B 86/09
Asset allocation of people's property with later-revoked fiscal inheritance presumption
8 C 5/22
Whether a prior final asset allocation precludes subsequent public restitution of formerly state-owned property under the Reunification Treaty
3 B 37/10
Equivalence of substitute property under VZOG: valuation date and zoning facts

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Full text

Vermögenszuordnung; Notwendigkeit des Zuordnungsantrags bei schon gegebener Grundbucheintragung; Revisionszulassung

[GRUENDE]

Die Beschwerde der Klägerin ist begründet. Die Rechtssache hat grundsätzliche Bedeutung im Sinne des § 132 Abs. 2 Nr. 1 VwGO. Das Revisionsverfahren kann Gelegenheit zur Klärung der Frage bieten, ob § 8 Abs. 4 Satz 2 VZOG entsprechend anwendbar ist, wenn der Verfügende aufgrund einer fehlerhaften Eigentumsübertragung bereits als Eigentümer im Grundbuch eingetragen war.