Questione giuridica chiave
Whether revision should be allowed because the legality of a municipal hunting tax as an expenditure tax is of fundamental importance.
Decisione estratta
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.
Motivazione estratta
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.