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Whether a municipality may levy a hunting tax

BVerwG 9 B 70/11, 9 B 70/11 (9 C 2/12)Bverwg / Division 9Jan 20, 2012Granted

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Extracted by Omnilex

Omnilex summary

The Federal Administrative Court granted the claimant's complaint against non-admission of revision. It held that the case is of fundamental importance because it may clarify whether a municipality is allowed to levy a hunting tax as an expenditure tax within the meaning of Art. 105(2a) GG. The court therefore admitted the revision under § 132(2) no. 1 VwGO.

Omnilex headnote

§ 132 Abs. 2 Nr. 1 VwGO; Art. 105 Abs. 2a GG: Revision is to be allowed where the case raises a question of fundamental importance that is capable of clarification in revision proceedings. This is so in particular when the legality of a municipal hunting tax as an expenditure tax under Art. 105(2a) GG has not yet been finally clarified and the answer is relevant beyond the individual case (consid. 1).

Full text

BVerwG — 9 B 70/11, 9 B 70/11 (9 C 2/12), Beschluss

Entscheidungsdatum: 2012-01-20

Aktenzeichen: 9 B 70/11, 9 B 70/11 (9 C 2/12)

Dokumenttyp: Beschluss

Normen: § 132 Abs 2 Nr 1 VwGO, Art 105 Abs 2a GG

Vorinstanz: vorgehend Oberverwaltungsgericht Rheinland-Pfalz, 25. Mai 2011, Az: 6 A 10030/11, Urteil

Spruchkörper: 9. Senat

Titelzeile

Erhebung der 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 Frage geben, ob von einer Gemeinde eine Jagdsteuer als Aufwandsteuer i.S.d. Art. 105 Abs. 2a GG erhoben werden darf.

Keywords

hunting taxrevision admissibilityfundamental importancemunicipal taxexpenditure tax

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether revision should be allowed because the legality of a municipal hunting tax as an expenditure tax is of fundamental importance.

Extracted holding

Revision was admitted because the case raises a question of fundamental importance: whether a municipality may levy a hunting tax as an expenditure tax under Art. 105(2a) GG.

Extracted reasoning

The legal question was unresolved and capable of clarification by the Federal Administrative Court, satisfying the criterion of fundamental importance under § 132(2) no. 1 VwGO.

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