Taxation uniformity
The principle of uniformity of taxation requires that tax laws be applied and enforced equally, and thus that all taxpayers are treated equally. It is anchored in Article 3, Paragraph 1 of the Basic Law (general principle of equality ) and prohibits individual tax laws . In addition, the legislator has also regulated the principle of uniformity of taxation in Article 85 of the Tax Code. Executive and judicial branches , d. H. In particular, the tax authorities and the tax courts have to apply the laws uniformly according to the principle of uniformity of taxation (so-called equality of legal application). This was e.g. B. is not the case with the taxation of private speculative transactions for securities in the assessment periods 1997 and 1998, so that this taxation was declared unconstitutional by the Federal Constitutional Court due to unevenness.
However, there is no right to equality in the wrong. Taxpayers can therefore not invoke an illegal practice by tax offices, through which z. B. other taxpayers are unlawfully benefited.
Individual evidence
- ↑ BVerfG, judgment of March 19, 1991 - 2 BvR 1493/89
- ↑ BVerfG NJW 2004, 169
literature
- Model / Creifelds: Citizen paperback . 32nd edition, ISBN 3406552641
