Real church
Real municipalities have outlived modern local law and are real estate cooperatives with their members' voting rights based on property ownership (similar to Kuxen ) or organized as a corporation under public law ( real corporation ). At that time they owned the jointly used properties (village pond, geese anger , forest guards); see. Commons . Where they survived legally into the late 20th century, they were often in structural conflict with the political communities over building and state planning and the dedication of these properties. In order to defuse these conflicts, their resolution has often been pursued, which in several cases has not been viewed by the Federal Administrative Court as contrary to the rule of law . Thereafter it was permissible to transfer the assets of the real communities concerned to the respective political community.
The Federal Fiscal Court , as the highest instance for tax disputes, also had to deal with a tax issue of a real municipality organized as a corporation under public law. According to this, real communities with their pro-rata income are to be treated as farmers and foresters, with all the consequences of an agricultural and forestry co-entrepreneurship . They are therefore not taxed like other corporations under public law. The background is the current legal treatment of the real communities rooted in the old market cooperatives , according to which they are in part closer to partnerships than a legal person in the current sense , especially with regard to ownership and rights of use .
The real communities can be traced back to the medieval German land constitutions. This stipulated that all farmers residing in the village with a farmstead and property had a common right to use the "common market". The old legal communities (old communities, real communities, interest groups) were thus self-governing units that stood between civil private society and the state. They emerged from the old parishes, whose common property (the so-called commons) they administered. They performed tasks that were in the general interest of the village community.
With the formation of the political community, certain tasks were shifted to it, while the remaining tasks - especially those whose fulfillment required real estate - remained with the old legal community. This means that two self-government units stood side by side in the village, which differed mainly in terms of their membership: While membership in the old legal communities was reserved for the farmers in the village, membership in the political community also included other residents, i.e. family members, servants, landless farmers and Members of other professions.
Membership in a real church depends on the recess through which it was founded. Both dependent shares, which are tied to a farm and are only sold together with this, and independent shares that are freely traded are common.
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Individual evidence
- ↑ z. B. BVerwG, judgment 3 C 4.06 of June 14, 2006
- ↑ BFH judgment of October 9, 1986 (IV R 331/84), BStBl. 1987 II p. 169
- ↑ cf. Otto Friedrich von Gierke: History of the German corporate concept: The German cooperative law . Berlin 1873, Volume 2, pp. 325 ff.
