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Revision admitted on licensed commercial debt collection by tax consultancy company

BVerwG 8 B 67/11, 8 B 67/11 (8 C 26/11)Bverwg / Division 87 dic 2011Granted

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Sintesi Omnilex

The Federal Administrative Court upheld the complaint against non-admission of revision. It held that the matter has fundamental significance because the revision court will likely have to decide whether Article 12(1) GG requires permitting a tax consultancy company to conduct commercial debt collection of assignable claims under the Tax Advisory Act, even if persons involved are simultaneously members of cooperatives promoting the company’s factoring business.

Massima Omnilex

§ 132 Abs. 2 Nr. 1 VwGO; admission of revision for fundamental importance: A complaint is successful if a concrete, revisable legal question of general significance requires clarification in the revision proceedings. Fundamental importance exists where the legal dispute raises an unresolved question of federal law whose answer is likely relevant beyond the individual case. In assessing admissibility, it is sufficient that the appellant identifies a question that, on the court’s view, will probably need to be decided in revision (consid. 1).

Testo completo

BVerwG — 8 B 67/11, 8 B 67/11 (8 C 26/11), Beschluss

Entscheidungsdatum: 2011-12-07

Aktenzeichen: 8 B 67/11, 8 B 67/11 (8 C 26/11)

Dokumenttyp: Beschluss

Normen: § 132 Abs 2 Nr 1 VwGO, Art 12 Abs 1 GG, § 64 Abs 2 S 1 StBerG, § 57 Abs 4 S 1 StBerG

Vorinstanz: vorgehend Oberverwaltungsgericht Rheinland-Pfalz, 22. Juni 2011, Az: 6 A 10427/11, Urteil

Spruchkörper: 8. Senat

Titelzeile

Revisionszulassung; zur Genehmigung des gewerblichen Inkassos durch eine Steuerberatungsgesellschaft

Gründe

1 Die Beschwerde hat Erfolg. Der Rechtssache kommt grundsätzliche Bedeutung zu (§ 132 Abs. 2 Nr. 1 VwGO). Im Revisionsverfahren wird voraussichtlich die sinngemäß von der Klägerin geltend gemachte Frage zu klären sein, ob aus Art. 12 Abs. 1 GG folgt, dass einer Steuerberatungsgesellschaft das gewerbliche Inkasso nach § 64 Abs. 2 Satz 1 StBerG abzutretender Forderungen gemäß § 57 Abs. 4 Satz 1 StBerG auch dann zu genehmigen ist, wenn der Gesellschaft Personen angehören, die gleichzeitig Mitglieder einer für das Factoring der Gesellschaft werbenden Genossenschaften sind.

2 Die Streitwertfestsetzung beruht auf § 47 Abs. 1 und 3, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG.

Parole chiave

revision admissibilityfundamental importancecommercial debt collectiontax consultancy companyfreedom of occupationcorporate membershipfederal law clarification

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether the case has fundamental significance justifying admission of revision under Section 132(2)(1) VwGO.

Decisione estratta

Yes. The complaint succeeded because the case raises a question of fundamental significance for the revision proceedings.

Motivazione estratta

The court saw a likely need to clarify whether Article 12(1) GG requires authorization of commercial debt collection by a tax consultancy company under Sections 64(2) sentence 1 and 57(4) sentence 1 StBerG, even where persons involved are also members of cooperatives advertising the company’s factoring business.

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