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3 B 27/11, 3 B 27/11 (3 C 21/11) Generato dall'IA

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

Numero d'incarto 3 B 27/11, 3 B 27/11 (3 C 21/11)
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

§ 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.

Parole chiave

Generato dall'IA
trasferimento della proprietà valutazione degli attivi elenco dei contribuenti patrimonio amministrativo reclamo amministrativo previo imposta immobiliare

Disposizioni normative citate

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO
Die Rechtssache hat grundsätzliche Bedeutung im Sinne des § 132 Abs. 2 Nr. 1 VwGO.
Generato dall'IA
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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Testo completo

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.