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BVerwG 9 B 5/11•Jagdsteuer may be levied on public-law hunting association
BVerwG 9 B 5/11Bverwg / Division 9Aug 31, 2011Granted
Extracted by Omnilex
The Federal Administrative Court admitted the revision in a dispute over hunting tax. It held that the complaint is admissible and well-founded because the case has fundamental importance. The unresolved legal question is whether a public-law hunting association may be subjected to hunting tax as an expenditure tax under Art. 105(2a) GG. The decision does not resolve the merits, but opens revision proceedings to clarify that question.
§ 132 Abs. 2 Nr. 1 VwGO; admission of revision for fundamental importance. A revision is to be admitted where the case raises a clarified and clarifiable question of law of general significance. Fundamental importance exists in particular where a previously unresolved legal question is capable of being answered in the revision proceedings and is decisive for the dispute. Here, the court identified as such the question whether a hunting association organized under public law may be subjected to hunting tax as an expenditure tax within the meaning of Art. 105(2a) GG (consid. 1).
Entscheidungsdatum: 2011-08-31
Aktenzeichen: 9 B 5/11
Dokumenttyp: Beschluss
Normen: Art 105 Abs 2a GG
Vorinstanz: vorgehend Oberverwaltungsgericht Rheinland-Pfalz, 23. November 2010, Az: 6 A 10951/10, Urteil
Spruchkörper: 9. Senat
Heranziehung einer öffentlich-rechtlichen Körperschaft zur Jagdsteuer
1 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.
Extracted by Omnilex
Whether a hunting tax may be levied on a public-law hunting association as an expenditure tax under Art. 105(2a) GG
The appeal raised a question of fundamental importance requiring clarification in revision proceedings.
The court considered the legal question open and capable of clarification by the senate, namely whether such an association may be subjected to hunting tax as an expenditure tax within the meaning of Art. 105(2a) GG.
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