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Recipient of contribution notice; leave to appeal granted

BVerwG 9 B 68/10, 9 B 68/10 (9 C 7/11)Bverwg / Division 9Apr 28, 2011Granted

Open source

Extracted by Omnilex

Omnilex summary

The Federal Administrative Court granted the plaintiff’s complaint against denial of leave to appeal. It held that the case raises a question of fundamental importance: whether a contribution notice can have legal effects when it is addressed not to the legal successor but to a legal predecessor that no longer exists. The decision also sets the preliminary value in dispute for the revision proceedings.

Omnilex headnote

§ 132 Abs. 2 Nr. 1 VwGO; leave to appeal/revision on grounds of fundamental importance: A revision is to be admitted where the case presents a clarifiable legal question of general significance. Such significance may exist where it is doubtful whether an administrative contribution notice addressed to a legal predecessor that no longer exists can nevertheless produce legal effects against the legal successor (consid. 1). The provisional determination of the value in dispute follows the provisions of the GKG (consid. 2).

Full text

BVerwG — 9 B 68/10, 9 B 68/10 (9 C 7/11), Beschluss

Entscheidungsdatum: 2011-04-28

Aktenzeichen: 9 B 68/10, 9 B 68/10 (9 C 7/11)

Dokumenttyp: Beschluss

Vorinstanz: vorgehend Verwaltungsgerichtshof Baden-Württemberg, 28. April 2010, Az: 2 S 2312/09, Urteil

Spruchkörper: 9. Senat

Titelzeile

Adressat des Beitragsbescheides

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 Bundesverwaltungsgericht Gelegenheit geben zur Klärung der Frage, ob ein nicht an den Rechtsnachfolger, sondern an einen nicht mehr existenten Rechtsvorgänger gerichteter Beitragsbescheid Rechtswirkungen entfalten kann.

2 Die vorläufige Festsetzung des Streitwerts für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG.

Keywords

leave to appealfundamental importancelegal successoraddresseecontribution noticerevisionadmissibility

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether revision should be admitted because the case raises a question of fundamental importance concerning a contribution notice addressed to a non-existent legal predecessor rather than to the legal successor.

Extracted holding

The complaint was admissible and well-founded; revision was admitted because the case raises a question of fundamental importance.

Extracted reasoning

The court saw a need to clarify whether a contribution notice addressed to a legal predecessor that no longer exists can still produce legal effects, which satisfies the ground for admission under § 132(2)(1) VwGO.

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