Questão jurídica principal
Whether entitlement must normally be assessed on the basis of the relevant tax values rather than debt-enforcement or procedural minimum subsistence needs.
Decisão extraída
As a rule, eligibility is tied to the relevant tax values; there is no room for relying on debt-enforcement-law or procedural minimum subsistence needs, except in a case falling under § 7(4) PVG.
Fundamentação extraída
The court treats the tax values as the normal benchmark for entitlement and excludes alternative subsistence assessments unless the special exception in § 7(4) PVG applies.