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9 B 70/11, 9 B 70/11 (9 C 2/12) AI generated

Municipal game tax as a cost tax: constitutional validity under Art. 105(2a) GG

Case Number 9 B 70/11, 9 B 70/11 (9 C 2/12)
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Federal Administrative Court permitted the taxpayer's appeal and authorized the subsequent revision to the same court, ruling that the matter has fundamental legal significance. The case concerns a dispute over the validity of a municipal game tax (Jagdsteuer), where the plaintiff challenged the levy as a cost tax (Aufwandsteuer). The decisive legal issue is whether a municipality may impose a game tax as a cost tax under Article 105(2a) of the German Basic Law, a question the Supreme Court will now address to clarify the constitutional constraints on local tax competences.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO; Municipal game tax as a cost tax: constitutional validity under Art. 105(2a) GG: The case concerns a dispute over the validity of a municipal game tax (Jagdsteuer), where the plaintiff challenged the levy as a cost tax (Aufwandsteuer). The decisive legal issue is whether a municipality may impose a game tax as a cost tax under Article 105(2a) of the German Basic Law, a question the Supreme Court will now address to clarify the constitutional constraints on local tax competences.

Keywords

AI generated
local tax constitutionality tax authority validity of will administrative costs matter in dispute

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Basis for permitting the revision to the Federal Administrative Court due to the fundamental significance of the legal question.
AI generated
9 C 2/12
Municipal exclusion from hunting tax liability under Art. 105(2a) GG due to absence of personal consumption expenditure
9 C 10/11
Jagdsteuerpflicht of Jagdgenossenschaften for non-leased communal hunting districts and applicability of expenditure tax to public-law corporations
9 B 5/11
Classification of hunting tax on a public-law corporation as an expenditure tax under Article 105(2a) Basic Law
9 BN 2/15
Constitutional validity of a municipal horse tax as a local expenditure tax under Art. 105 Abs. 2a GG
9 BN 2/18
Constitutional validity of entertainment tax on gaming revenue as local expenditure tax and compatibility with VAT Directive and freedom of services

Key legal questions extracted by Legislator

AI generated
§ 132 Abs. 2 Nr. 1 VwGO

Basis for permitting the revision to the Federal Administrative Court due to the fundamental significance of the legal question.

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Full text

Erhebung der 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 Frage geben, ob von einer Gemeinde eine Jagdsteuer als Aufwandsteuer i.S.d. Art. 105 Abs. 2a GG erhoben werden darf.