Kernrechtsfrage
Whether the tourism surcharge may be reduced because the establishment's turnover decreased during the assessment year.
Extrahierter Entscheid
No. Because the surcharge is calculated independently of turnover, a decline in turnover does not justify any reduction, even if the decline is significant.
Extrahierte Begründung
The tax is fixed by criteria unrelated to realized turnover; its causal nature excludes subsequent adjustment based on business performance during the taxable period.