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9 B 5/11 AI generated

Classification of hunting tax on a public-law corporation as an expenditure tax under Article 105(2a) Basic Law

Case Number 9 B 5/11
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 (BVerwG) admitted an appeal on points of law, ruling that the plaintiff's complaint against the lower court's refusal was admissible and well-founded. The dispute concerns the assessment of a hunting tax (Jagdsteuer) on a public-law corporation, specifically a hunting association, challenging its classification as a tax on expenditure. The court determined that the case possesses fundamental legal significance, necessitating appellate review to clarify whether a hunting tax can lawfully be levied on a public-law corporation as a consumption tax (Aufwandsteuer) within the meaning of Article 105(2a) of the German Basic Law.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO; Classification of hunting tax on a public-law corporation as an expenditure tax under Article 105(2a) Basic Law: The dispute concerns the assessment of a hunting tax (Jagdsteuer) on a public-law corporation, specifically a hunting association, challenging its classification as a tax on expenditure. The court determined that the case possesses fundamental legal significance, necessitating appellate review to clarify whether a hunting tax can lawfully be levied on a public-law corporation as a consumption tax (Aufwandsteuer) within the meaning of Article 105(2a) of the German Basic Law.

Keywords

AI generated
tax on consumption public-law corporation corporation tax tax assessments fiscal law hunting prerogative

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Procedural rule applied to admit the appeal on points of law due to the fundamental legal significance of the case.
AI generated
9 C 10/11
Jagdsteuerpflicht of Jagdgenossenschaften for non-leased communal hunting districts and applicability of expenditure tax to public-law corporations
9 C 2/12
Municipal exclusion from hunting tax liability under Art. 105(2a) GG due to absence of personal consumption expenditure
9 C 14/16
Hunting tax liability of a nonprofit GmbH: expenditure tax inapplicable to entities exclusively pursuing economic income generation
9 B 70/11, 9 B 70/11 (9 C 2/12)
Municipal game tax as a cost tax: constitutional validity under Art. 105(2a) GG
VI B 92/11
Tax deductibility of hunting exam expenses as income-related costs requiring a demonstrable link to earning income

Key legal questions extracted by Legislator

AI generated
§ 132 Abs. 2 Nr. 1 VwGO

Procedural rule applied to admit the appeal on points of law due to the fundamental legal significance of the case.

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Full text

Heranziehung einer öffentlich-rechtlichen Körperschaft zur Jagdsteuer

[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 Senat Gelegenheit zur Klärung der Rechtsfrage geben, ob von einer Jagdgenossenschaft als öffentlich-rechtlicher Körperschaft eine Jagdsteuer als Aufwandsteuer i.S.d. Art. 105 Abs. 2a GG erhoben werden darf.