Posting items
Posting items are generally used in accounting and especially in banking to describe a posting to an account on which a business case is based and which results in a change in a balance .
General
Colloquially, the term posting items is mainly used in connection with bank accounts , because credit institutions often combine bank charges with them in the form of a posting item fee . In essence, however, it is about fees not only for bookkeeping or individual booking items as such, but also and above all for the activities of the credit institutions, which are reflected in the various booking processes. The posting item leads to a credit or debit to an account, which is then based on claims or obligations of the customer. The Payment Services Directive, which has been in force since November 2009, speaks of the payment process . This is any provision, transmission or withdrawal of a sum of money ( Section 675f (3 ) BGB ).
Posting Item Fee
With transaction charges banks want particular services know remunerated that were provided as such charge. However, this does not rule out that chargeable services are also charged with booking item fees when they are booked. Posting item fees represent an ancillary agreement that can be checked by the courts, because there is a deviation from the model of the services to be provided free of charge in a custody or loan agreement . While a credit balance of the bank customer represents a claim from irregular storage according to § 700 BGB, the debit balance is a loan liability within the meaning of § 488 BGB. Payments into and out of the current account are therefore usually also acts to establish or fulfill the stated obligations or individual obligations arising from them. In the case of current accounts with credit balances, cash payments represent the return of the money held in custody for the customer ( Section 688 BGB) and cash payments represent the surrender of the money to be kept (Section 700 BGB); In the case of accounts with debit balances, cash payments are to be regarded as loan payments, cash payments as loan repayments (§§ 488 ff. BGB).
Cash withdrawals and deposits
Cash withdrawals and deposits trigger posting items. Then the question arises whether these can also be charged with fees. Payments into and out of one's own current account must be approved free of charge by the bank holding the account; Booking item fees in connection with cash withdrawals and deposits are only permitted if the consumer is granted a sufficient number of five fee-free booking items per month. This applies in particular if flat-rate fees (such as account management fees ) are already being charged. However, it is controversial whether this BGH judgment also refers to the booking item fees triggered by the cash payment process. If the judgment is interpreted broadly, this is the case; if interpreted narrowly, posting items are part of a current account, for which fees may be charged. Posting item fees for the use of ATMs are not subject to judicial content control, because they regulate the fee for a special service provided by the credit institutions, as they are available for withdrawals around the clock. However, a free withdrawal at the bank counter must then be possible.
Posting item fees, however, ultimately represent the passing on of operating costs to the bank customer, who are not faced with any special service.
See also
Individual evidence
- ↑ BGH NJW 1996, 2032
- ↑ BGH NJW 1996, 2032; the BGH speaks of "item price clauses"
- ↑ BGHZ 124, 254, 257
- ^ BGH WM 1993, 2237
- ↑ BGH NJW 1996, 2032
- ^ Karl Friedrich Hagenmüller / Reinhold Adrian / Gerhard Diepen / Thomas Heidorn, The bank. Textbook and assignments. 15th revised edition. Gabler, Wiesbaden 2000, ISBN 3-409-42158-0 , p. 124.
- ↑ BGH, judgment of November 30, 1993 - Az .: XI ZR 80/93
- ^ Thomas Krüger, Legal Issues in Credit Management Pricing. Deutscher Sparkassen-Verlag, Stuttgart 2000, ISBN 3-09-305925-9 ( Law, Economics, Finance - Law ), (At the same time: Hamburg, Univ., Diss., 2000), p. 177 f.