Questão jurídica principal
Whether revision should be admitted for fundamental importance under § 132(2)(1) VwGO and § 67 sentence 1 DG NW 2004.
Decisão extraída
Revision was admitted because the case could clarify whether circumstances justifying equivalence with an access offense may also exclude the recognized mitigating factor of low-value property.
Fundamentação extraída
The unresolved legal question has significance beyond the individual case and is suitable for clarification in revision.