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Revision admitted in disciplinary tax-evasion case

BVerwG 2 B 123/09, 2 B 123/09 (2 C 16/10)Bverwg / 2a divisione1 apr 2010Granted

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Sintesi Omnilex

The Federal Administrative Court admitted the defendant’s revision in a disciplinary case concerning tax evasion. It held that the matter has fundamental importance because it may clarify how to determine the appropriate disciplinary sanction for tax evasion when the misconduct is not directly tied to the specific official position.

Massima Omnilex

§ 132 Abs. 2 Nr. 1 VwGO; § 67 Satz 1 LDG NRW; § 13 Abs. 2 Sätze 1-3, Abs. 3 Sätze 1-2 LDG NRW: Revision to be admitted where the determination of the disciplinary measure for tax evasion raises a question of fundamental importance. The admissibility turns on whether abstract criteria for sanctioning, independent of the concrete office, remain in need of clarification. A revision is warranted if the case can settle the principles governing the assessment of the disciplinary sanction in such constellations (consid. 1).

Testo completo

BVerwG — 2 B 123/09, 2 B 123/09 (2 C 16/10), Beschluss

Entscheidungsdatum: 2010-04-01

Aktenzeichen: 2 B 123/09, 2 B 123/09 (2 C 16/10)

Dokumenttyp: Beschluss

Normen: § 13 Abs 2 DG NW 2004, § 13 Abs 3 DG NW 2004

Vorinstanz: vorgehend Oberverwaltungsgericht für das Land Nordrhein-Westfalen, 23. September 2009, Az: 3d A 1849/08.O, Urteil

Spruchkörper: 2. Senat

Titelzeile

Beamte: Disziplinarmaßnahme für Steuerhinterziehung

Gründe

1 Die Revision des Beklagten ist wegen grundsätzlicher Bedeutung der Rechtssache gemäß § 132 Abs. 2 Nr. 1 VwGO, § 67 Satz 1 LDG NRW zuzulassen. In dem Revisionsverfahren kann geklärt werden, nach welchen Grundsätzen die Disziplinarmaßnahme für eine Steuerhinterziehung ohne Bezug auf das konkrete Amt zu bestimmen ist (§ 13 Abs. 2 Satz 1 bis 3, Abs. 3 Satz 1 und 2 LDG NRW).

Parole chiave

disciplinary lawtax evasionrevision admissibilityfundamental importancesanction assessment

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Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether the defendant’s revision had to be admitted for fundamental importance.

Decisione estratta

Yes. The revision was admitted because the case can clarify the principles for determining the disciplinary sanction for tax evasion without reference to the specific office.

Motivazione estratta

The question is of fundamental importance within the meaning of § 132(2) No. 1 VwGO and § 67 sentence 1 LDG NRW, because the applicable criteria for fixing the disciplinary measure under § 13(2) sentences 1-3 and § 13(3) sentences 1-2 LDG NRW are unsettled.

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