صورة الغلاف

Die örtlichen Verbrauch- und Aufwandsteuern

Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution...

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محفوظ في:
المؤلف الرئيسي: Bering, Simon
التنسيق: Online
اللغة:الألمانية
منشور في: Duncker & Humblot 2026
الموضوعات:
Kommunale Finanzkrise
Kommunales Steuererfindungsrecht
Übernachtungsteuer
Verpackungsteuer
Wettbürosteuer
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LND Constitutional and administrative law: general::LNDU Local government law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LND Constitutional and administrative law: general::LNDX Constitution
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law::LNUD Local taxation, charges, public sector pricing
thema EDItEUR::1 Place qualifiers::1D Europe::1DF Central Europe::1DFG Germany
الوصول للمادة أونلاين:https://directory.doabooks.org/handle/20.500.12854/171060
الوسوم: إضافة وسم
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الملخص:Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution – now set out in Article 105(2a) sentence 1 GG – their application continues to give rise to a host of legal questions. This paper examines these issues in depth and offers a comprehensive, foundational legal analysis.

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