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Jagdsteuer may be levied on public-law hunting association

BVerwG 9 B 5/11Bverwg / Division 931 ago 2011Granted

Apri la fonte

Estratto da Omnilex

Sintesi 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.

Massima Omnilex

§ 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).

Testo completo

BVerwG — 9 B 5/11, Beschluss

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

Titelzeile

Heranziehung einer öffentlich-rechtlichen Körperschaft zur Jagdsteuer

Gründe

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.

Parole chiave

hunting taxpublic-law corporationexpenditure taxrevision admissibilityfundamental importance

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether a hunting tax may be levied on a public-law hunting association as an expenditure tax under Art. 105(2a) GG

Decisione estratta

The appeal raised a question of fundamental importance requiring clarification in revision proceedings.

Motivazione estratta

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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