Coupling rule
In German administrative law , a coupling provision is a legal norm that contains an indefinite legal term on the offense side as well as allowing discretion on the legal side . A significant example of this is provided by Section 227 of the Tax Code : The tax authorities can wholly or partially waive claims from the tax liability relationship if their collection would be unreasonable in the individual case .
Basically, the facts and legal consequences are to be treated according to the rules that apply to them. However, there can be interactions. In some cases, when applying the indefinite legal term, all aspects that would also be relevant for the exercise of discretion have to be taken into account. In this case, discretion is consumed; the result is then in fact a mandatory norm. The Federal Administrative Court , for example, saw this in Section 35 BauGB . In other cases, conversely, the indefinite legal term is correctly not to be assigned to the facts of the case, but to be read as a description of the scope and content of the discretion, so that in the result only discretion is granted.
- ↑ Hartmut Maurer : General administrative law . 11th edition Beck, Munich 1997, § 7 Rn. 48, ISBN 3-406-42619-0 .
- ↑ BVerwGE 18, 247 (250)
- ↑ GemSOBG in BVerwGE 39, 355 ff., Which deals in detail with the problem of § 227 Tax Code.
