Fiscal aid business
In German law, the fiscal aid business describes a subset of the commercial activity of a public-law, i.e. state authority or corporation . This means that the public sector needs to meet its actual tasks, i.e. the procurement of the necessary material (from office items to buildings).
According to the prevailing view in jurisprudence, the state participates in economic life like an entrepreneur. That is why the provisions of private law apply in constant jurisdiction in auxiliary fiscal transactions ; the civil courts are responsible . However, it is disputed, especially in legal teaching, to what extent private law is superimposed on public law. The scope of the principle of equality ( Art. 3 GG ) is of particular importance. This applies at least in the form of the prohibition of arbitrariness . In any case, public procurement law is of great importance in this context .
