Horse tax

from Wikipedia, the free encyclopedia

The horse tax is an expense tax that can be levied by local authorities on horse owners.

In the discussion on horse tax, amounts between 80 and 750 euros per year and horse were discussed in the municipal bodies. In the north Hessian community Bad Sooden-Allendorf nationwide a horse tax was levied for the first time in January 2013, in Hessian Kirchheim a horse tax has also been due since July 2013. The Hessian community Schlangenbad has been collecting horse tax since January 2014. The two later statutes are identical to that of Bad Sooden-Allendorf, but in contrast to this, exempt “mercy horses” from tax (Section 6 of the statutes, “horses no longer ridden”).

Legal basis

A municipal statute is the legal basis for levying horse tax. Among other things, this must determine the amount of the tax to be paid and standardize any possible exemption options. The municipalities have a municipal tax determination law . The right to levy such a tax is derived from the local tax laws of the federal states. According to this, municipalities are allowed to levy local consumption and expense taxes. A process or thing may only be taxed if it has not yet been taxed by the federal government or the state and no other laws oppose it.

In individual federal states, such as Mecklenburg-Western Pomerania , North Rhine-Westphalia , Saarland , Thuringia or Bavaria , the introduction of a tax that has not yet been levied requires the approval of the Ministry of the Interior in agreement with the Ministry of Finance or at least a legal supervisory authority.

A horse tax is a minor tax .

Horse tax controversy

The planning of the introduction of a horse tax was discussed controversially. Among other things, the following arguments were given.

Per arguments

The alleged financial betterment of horse owners is often turned off as an argument in favor of the tax. Frank Hix, Mayor of Bad Sooden-Allendorf, turned to horse lovers and owners after a large number of letters of complaint in November 2012:

“ It (is) ... just as understandable as it is necessary to tackle this important process of consolidation with all determination. Everyone, no matter what their name is, has to do their bit . It goes without saying that this has to be socially staggered. However, everything that is luxury can be taxed more than the basic provision. "

Particularly for dog owners, an unequal treatment of horses, cats and dogs is mentioned, since for horses and cats - unlike for dogs - no tax is to be paid.

In addition, damage that would be caused by horses in the area and the maintenance of the bridle paths are used as a pro-argument. The fact that the paths are blocked by horses is often an argument in favor of a horse tax.

Contra arguments

Riding is a sporting activity, horse keeping is used for sport, often by children and young people. According to the FN, 70% of the active riders are under 21 years of age. The sport is promoted by the public purse, taxation would contradict this.

Riding promotes health and, as one of only six sports, has been recognized by the DOSB as a health sport . receive. A horse tax would also apply to horses for therapeutic riding and would therefore contradict the aims of the public sector.

For these reasons, a report by Johannes Dietlein commissioned by the German Equestrian Association assumes that horse tax is inadmissible as it would contradict the respective state constitutions. In many federal states, the protection and maintenance of sport is anchored in the state constitution. Horses are an essential part of equestrian sport and are essential for practicing this sport. The Landessportbund Hessen argues that a horse tax will counteract the promotion of sport as a communal compulsory task.

The constitutionality of a horse tax is questioned by Jörn Axel Kämmerer and Christian Winterhoff. You see in it, among other things, an inadmissible discrimination against women according to Article 3 of the Basic Law. Winterhoff proves the unconstitutionality on the basis of the case law of the Federal Constitutional Court if at least 75% of the municipal equestrian sport is practiced by women.

development

The idea of ​​introducing a horse tax occurs repeatedly in German municipalities; several hundred municipalities have already checked the introduction. Only four Hessian municipalities have collected it so far, one of which has repealed the statute at the beginning of 2016.

Hesse

Horse tax (Germany)
Bad Sooden-Allendorf (March 2019)
Bad Sooden-Allendorf
(March 2019)
Weißenborn (December 2015)
Weißenborn
(December 2015)
Property tax "horse" in Hesse

In 2001 the introduction of a horse tax was discussed intensively for the first time in Usingen , but the city council did not decide.

In the spring of 2011, the Hessian Association of Towns and Municipalities (HSGB), at the suggestion of the municipality of Schauenburg, initiated a model statute for the collection of a horse tax , which could be used by all member municipalities as a submission of their own municipal statutes . The HSGB stated that "tax rates of 750 euros per year ... would by far not have a strangling effect ... and generally not yet force the abolition of the animal."

In September 2011, however, the community of Schauenburg decided against the introduction of a horse tax, although the HSGB even expressly welcomed it in an accompanying letter "if the community would resort to this type of taxation".

Various other Hessian municipalities, in particular the so-called “ protective umbrella municipalities ”, have since intensively examined the introduction of a horse tax.

In November 2012 Lauterbach distanced himself from the horse tax. In November 2012 , the structurally weak Bad Sooden-Allendorf was the first municipality in Germany to decide to introduce a horse tax on January 1, 2013 and will abolish it from 2021. In December 2012, Schlangenbad near Wiesbaden was the second municipality to levy a horse tax from January 2014.

In March 2013 Robert Kuypers (managing director of the Hessian Equestrian Association ) sharply criticized the HSGB with the words “We lack the guts to admit a mistake and to reverse it. The leadership of the HSBG has failed and should have long since called for withdrawal. "HSGB Managing Director Karl-Christian Schelzke rejected this accusation with the formulation" It is the decision of every municipality to introduce the horse tax - or not. We have not prescribed anything to anyone. "

In April 2013, the Kirchheim municipal council decided that horse tax would also have to be paid here from June 2013. Here it was primarily about equal treatment of horse and dog owners against the background of the Hessian protective umbrella .

In November 2013, the local council in Weißenborn (18 km from Bad Sooden-Allendorf) decided on a staggered tax rate for horse keeping from January 2014. In December 2015 the horse tax was abolished.

In December 2015, the city councils in Nidderau and Langenselbold finally refrained from introducing a horse tax.

Legal clarification September 2013 - August 2015

The annual tax in Bad Sooden-Allendorf was 200 euros, in Schlangenbad 300 euros and in Kirchheim 90 euros per horse. In September 2013, unsuccessful legal action was brought against the articles of association adopted in Bad Sooden-Allendorf at the Hessian Administrative Court in Kassel. Since an appeal had not been approved, a complaint against non-approval was submitted to the Federal Administrative Court in Leipzig. In October 2014 the Kassel-Marburg Chamber of Commerce and Industry asked all Hessian municipalities to withdraw the horse tax, while Schelzke from the Hessian Association of Towns and Municipalities welcomed the Kassel ruling in January 2015, "because legal certainty would finally prevail". In August 2015, the BVerwG confirmed the lower court ruling from Kassel and thus the legality of a horse tax statute in Hesse.

Realized tax revenue

All income and expenses are detailed in budgets. The municipalities collect a multiple of the horse tax through fines for administrative offenses in road traffic.

  • Bad Sooden-Allendorf: The plan was 30,000 euros (150 horses, 2013 plan). For 92 taxable horses (2014) the following was / will be earned: 22,500 euros (2013), 21,400 euros (2014), 18,400 euros (2015 plan), 19,400 euros (2016), 20,600 euros (2017 plan), 18,000 euros (2018 plan) . [Note: Mercy horses are also taxable here.]
  • Schlangenbad: The plan was 10,000 euros (plan 2014), 10,000 euros (plan 2015). From the beginning of 150 horses (2013) there were only 27 commercially used horses, 56 horses of mercy and 29 “taxable horses” left in mid-2015. 8,700 euros were collected (2015; less 1,400 euros in administration costs)

Consequences of horse taxation

As early as 2004, the previously reduced agricultural VAT rate of 9 percent for the rental of stables was abolished and raised to 19 percent with the result that the pension prices rose by 100–200 euros per year. Equestrian and farmer associations argue that an additional horse tax means that horse owners would subsequently migrate to tax-free neighboring communities or sell their horses. The local companies (riding clubs, accessories trade, veterinarians, farriers, feed suppliers) and farmers would be damaged and the net income for the community would be further reduced. Many farmers have created another pillar by hiring horses due to falling income or have switched completely to horse keeping. The levying of a horse tax would destroy these investments.

  • In Bad Sooden-Allendorf, the riding club Sickenberger Pferdefreunde e. V. with tax debts. The tax could not be passed on to the 140 young people, the youth work there is now idle. The entire club complex from 2010 is for sale. In March 2016, representatives of the Kassel-Marburg Chamber of Commerce and Industry strongly demanded personal consequences in the town hall of Bad Sooden-Allendorf; the economic damage in the region is said to amount to 400–600,000 euros annually. On May 1, 2016, the “Naturhaus Alte Hainsmühle” horse boarding facility in Bad Sooden-Allendorf will be closed with twelve horses.
  • In the same period, numerous riders and their horses left the pension companies in Schlangenbad and moved to the tax-free surrounding area. Mayor Michael Schlepper commented on this development in September 2015 with the statement: "I do not think that the intensive discussion ... and the loss of image that has sometimes occurred for Schlangenbad is worthwhile in view of the amount of the small tax that can be achieved."

Bavaria

As early as 1982, the Bavarian Administrative Court declared the introduction of a municipal riding horse tax statute to be inadmissible. In 1975, the Lindau district office refused to approve its own tax statutes for the Bodolz community .

A horse tax was discussed again at the end of 2015 in the municipality of Eckersdorf and in the city of Lauf an der Pegnitz , but the city ​​council rejected its introduction to Lauf . In Eckersdorf, the introduction in the 2016 financial year should be examined. In Bavaria, the introduction of a new municipal tax would require approval from the Bavarian Ministry of the Interior. In accordance with the German Equestrian Association , Helmut Brunner, as Minister of State for Food, Agriculture and Forests, currently categorically rejects horse taxation.

North Rhine-Westphalia

In some municipalities, the sum of 750 euros per year was discussed several times. Remscheid's attempt was rejected by all parties in the town hall in December 2014. In NRW, a horse tax would also have had to be approved by the state government. In addition, there is a riding tax of 25 euros per horse per year in North Rhine-Westphalia, and 75 euros for riding stables.

Lower Saxony

A misleading statement on "possible sources of income for municipalities" by the manager of the Lower Saxony City Council, Christian Geiger, led to initial speculations in Lower Saxony in August 2012 about a possible horse tax. He denied such thoughts to the NDR and made it clear that he had been incorrectly quoted, " There is no such tax anywhere, to our knowledge it is nowhere considered, but legally it is possible ". Agriculture Minister Gert Lindemann and his successor Christian Meyer also spoke out against a horse tax because of the importance of popular sport in "Horse Country No. 1".

Bremen

In September 2015, the Bremen Ministry of Finance told Radio Bremen that, in line with the surrounding state of Lower Saxony, it was not planning any horse tax.

Schleswig-Holstein

Demonstration by female riders on November 30th against the planned introduction of the horse tax in Tangstedt / LK Stormarn

Unlike in other federal states, the initiative to introduce a horse tax in the communities of Norderstedt and Henstedt-Ulzburg did not come from politics, but from citizens. As part of a “participatory budget”, ideas for improving the city's financial situation could be introduced. Here, a dog owner proposed a horse tax, the reason being based on social envy . The proposal was selected and rejected by the city administration. The public debate in Norderstedt about horses, bicycles, cats and dogs continues.

In the communities of Müssen and Nordhastedt , the finance committees rejected a horse tax in October 2015.

At the instigation of a voters' association (BGT) and with the support of the SPD, the application for the introduction of a horse tax in Tangstedt (northeast of Norderstedt) was examined. Tangstadt riders had commissioned an expert opinion from the lawyer Jörn Axel Kämmerer , who saw a horse tax as contradicting the Basic Law and the state constitution of Schleswig-Holstein. Due to a local council resolution on June 14, 2017, the Tangstedt community was briefly the first and only community in the state to introduce a horse tax. In view of the judicial review complaint brought by dressage trainer Anja Granlien, its collection was initially suspended. In the meantime, the Schleswig-Holstein State Parliament has also dealt with horse tax. For reasons of sports sponsorship, the latter decided on February 23, 2018, a nationwide ban on horse tax. On September 26, 2018, the Tangstedt horse tax was retroactively abolished by the local council due to the protests, the new legal situation, the norm control procedure and the negative consequences of the horse tax for the municipality.

Mecklenburg-Western Pomerania

Plans to introduce a horse tax for the first time in the community of Vielank from October 2014 were withdrawn by the community representatives. They should have been approved by the responsible Ministry of the Interior and Sport in Schwerin.

Saxony-Anhalt

In Schraplau , a horse tax was also planned in 2015 and unanimously rejected in December. In the unitary community of Oebisfelde-Weferlingen , which is directly adjacent to Lower Saxony, the proposal for a horse tax to reduce municipal costs was also rejected in April 2016.

Thuringia

In Kölleda , Sömmerda district , the introduction of a horse tax has been examined since 2015. A decision on "1 euro per horse per day" by the city council is expected in late 2016 / early 2017. A horse tax in Thuringia requires approval by a superordinate legal supervisory authority.

Brandenburg

In the district of Oberhavel , the introduction of a horse tax was initiated in 2015 by political organizations, but was rejected by the overwhelming majority of the community representatives.

Baden-Württemberg

In Wendlingen am Neckar , a horse tax was examined in 2003/2004 with no results. The small community of Hohenstadt on the Swabian Alb also came to the conclusion in 2015 that it would not be introduced. In Walzbachtal , local politicians apparently prevented an introduction in January 2016, in Sachsenheim it found no supporters in the local council in March 2016. In December 2015, the item “Issuing a statute on the collection of horse tax” appeared for the first time in the Rheinhausen municipal council meeting . The municipality of Ammerbuch has not yet made a decision either.

Rhineland-Palatinate

In Enkenbach-Alsenborn , an introduction was unanimously rejected in October 2015, and also in Hambach, which is directly adjacent to Hesse, in April 2016.

Saarland

In November 2013, the Saarland municipality of Illingen submitted a draft statute to the responsible ministry for approval. Until February 2016 there was no information about any approvals from the responsible ministry.

Web links

Individual evidence

  1. ↑ Horse tax statutes - Bad Sooden-Allendorf ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. . - Confirmed by the BVerwG on August 18, 2015 by BVerwG 9 BN 2.15 . @1@ 2Template: Webachiv / IABot / www.bad-sooden-allendorf.de
  2. ^ Horse tax statute - Kirchheim
  3. ↑ Horse Tax Statutes - Schlangenbad ( Memento of the original from February 7, 2015 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / gemeinde.schlangenbad.de
  4. ↑ § 3 Paragraph 2 in KAG Mecklenburg-Western Pomerania . - Section 2 (2) in KAG North Rhine-Westphalia . - Section 2 (2) in the Saarland KAG . - Section 2 (4) in KAG Thuringia . - Art. 2 para. 3 in KAG Free State of Bavaria
  5. ↑ Hessische / Niedersächsische Allgemeine dated December 21, 2012, horse tax & Co. as a last resort: municipalities in Hesse use minor taxes. Hessian / Lower Saxony General
  6. ↑ Dear horse friends! .... , public letter from Mayor Frank Hix, published on the homepage and on Facebook by the city of Bad Sooden-Allendorf (November 27, 2012) ( memento of February 29, 2016 in the Internet Archive ). - VFD archive ( Memento from December 11, 2012 in the Internet Archive )
  7. ↑ Focus money online from November 23, 2012: “80 million euros in the red - Germany's first municipality introduces horse tax”. Comment on this on November 24th The happiness of horses, the rider on earth quotes: .... “Why shouldn't the luxury animals also pay taxes, I have to pay for my dog ​​too. As long as this elite can afford horses, they will not run out of money. ” …. - Nordwest-Zeitung of May 17, 2014, No chance for cat tax. - DIE WELT from October 26, 2011, municipalities are planning cat tax.
  8. ↑ PRO PFERD argumentation guide ( Memento from March 9, 2013 in the Internet Archive ), Landesverband Equestrian Berlin-Brandenburg
  9. ↑ a b arguments against the introduction of the horse tax ( Memento of 31 August 2013, Internet Archive ), vorreiter-deutschland.de (German Equestrian Federation)
  10. ↑ Riding as a health sport ( Memento from August 2, 2014 in the Internet Archive )
  11. ↑ Hessische / Niedersächsische Allgemeine dated January 29, 2014, open letter to city councilors - doctors oppose horse tax.
  12. ↑ Expert opinion by Johannes Dietlein : Municipal horse tax is not permitted.
  13. ↑ Landessportbund Hessen ( Memento from September 26, 2014 in the Internet Archive ): Horse tax counteracts the promotion of sport as a communal compulsory task. - Landessportbund Hessen ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. : Horse tax thwarted the compulsory municipal task of promoting sports! @1@ 2Template: Webachiv / IABot / www.landessportbund-hessen.de
  14. ↑ https://www.ln-online.de/Lokales/Stormarn/Pferdesteuer-verfassungswidrig
  15. ↑ RathmannVerlag GmbH und Co. KG: Professor advises horse owners to take action in court when horse tax is introduced . ( pferd-und-sport.de [accessed on March 10, 2017]).
  16. ↑ CHRISTIAN WINTERHOFF. Retrieved March 10, 2017 .
  17. ↑ Art. 3 GG . ( dejure.org [accessed March 10, 2017]).
  18. ↑ BVerfG, decision of June 18, 2008, Az .: BvL 6/07, BVerfGE 121, page 254 ff.). The Federal Constitutional Court formulates literally: "The protective function of Art. 3 Sentence 1 GG would be in vain if one wanted to make the prohibition of unequal treatment dependent on fiscal considerations" (cf. BVerfG, decision of June 18, 2008, Az .: BvL 6/07 , BVerfGE 121, page 258
  19. ↑ German Equestrian Association of December 8, 2011, horse tax: "A conflagration".
  20. ↑ Icelandic Horse Riders and Breeders Association (IPZV) of January 5, 2002, horse tax in Usingen from the table.
  21. ↑ Model statute of the HSGB ( Memento from December 2, 2012 in the Internet Archive ) on the collection of a Hessian horse tax, version from July 2011 with four pages of commentary.
  22. ↑ Frankfurter Rundschau of February 5, 2014. - See also the commentary on the HSGB model statute, item “Tax rates”.
  23. ^ Hessische / Niedersächsische Allgemeine dated September 19, 2011, horse tax for Schauenburg quickly overturned.
  24. ↑ Frankfurter Rundschau ( memento of March 6, 2016 in the Internet Archive ) of November 13, 2012, horse tax in Lauterbach off the table - the city wants to save.
  25. ^ Statute on the collection of a horse tax in the area of ​​the city of Bad Sooden-Allendorf ( Memento of October 18, 2013 in the Internet Archive )
  26. ↑ Bad Sooden-Allendorf abolishes horse tax. Accessed June 12, 2019 (German).
  27. ↑ Hessische / Niedersächsische Allgemeine of October 8, 2015, IHK: complete misjudgment of tax revenue.
  28. ↑ Frankfurter Rundschau ( memento from March 4, 2016 in the Internet Archive ) from March 17, 2013: Riders criticize horse tax and association.
  29. ↑ Hersfelder Zeitung of March 2, 2016, Mayor Manfred Koch: “.... It was also more about equal treatment of horse and dog owners. When the community is released from the constraints of the protective umbrella, one can think about abolishing the petty taxes. "
  30. ↑ Weißenborn , 1st horse 80 euros, 2nd horse 100 euros, each additional horse 120 euros p. a.
  31. ↑ Focus online from December 10th, 2015, Weißenborn is the first municipality to abolish Hesse's horse tax.
  32. ↑ Frankfurter Neue Presse ( Memento of the original dated February 11, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. from December 24, 2011, horse tax: City of Nidderau is withdrawing. @1@ 2Template: Webachiv / IABot / www.fnp.de
  33. ↑ Frankfurter Rundschau of December 16, 2015: Horse tax remains in the drawer of Nidderau and Langenselbold.
  34. ↑ Hess. VGH in Kassel , judgment of December 8, 2014, file number: 5 C 2008 / 13.N (“Horse tax judgment”). - FN currently from December 17, 2014 . - FN files a non-admission complaint on January 16, 2015
  35. ↑ IHK Kassel-Marburg ( Memento of the original from March 27, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , General Assembly of October 7, 2014, "Municipalities are requested to withdraw this small tax". @1@ 2Template: Webachiv / IABot / www.ihk-kassel.de
  36. ↑ Frankfurter Rundschau of January 12, 2015: Horse owners do not give up.
  37. ↑ BundesVG in Leipzig , judgment of August 18, 2015, file number 9 BN 2.15.
  38. ↑ Hessische / Niedersächsische Allgemeine of September 12, 2014: In public discussions, Mayor Hix still speaks of “150 affected horses”, because in November 2012 he was hoping for income of 30,000 euros per year .
  39. ↑ budget Allendorf 2015 of 26 March 2015, pages 34 and 333. - budget Allendorf 2016 of 4 February 2016 (Part 1, draft), page 24. - budget Allendorf 2016 from 4 February 2016 (2nd part, draft), page 334 .-- 2018 budget , page 15.
  40. ↑ Schlangenbad 2014 household dated December 17, 2013, p. 133 .-- Schlangenbad household dated December 23, 2014, p. 138.
  41. ↑ Household contribution speech Schlangenbad 2016 from September 17, 2015, page 7. - Wiesbadener Tagblatt from September 18, 2015, "unexpected additional income of 61,000 euros, but only 7,300 euros horse tax"
  42. ^ Hessischer Bauernverband ( Memento from September 26, 2014 in the Internet Archive ), statement. - Landessportbund Nordrhein-Westfalen ( Memento from September 26, 2014 in the Internet Archive ): Horse tax for non-profit organized sport unacceptable
  43. ^ Associations in Bad Sooden-Allendorf ( Memento from February 28, 2016 in the Internet Archive )
  44. ↑ Press service of the Equestrian Sports Association of Baden-Württemberg , issue 4/2015, page 10.
  45. ^ Association of the Sickenberger Pferdefreunde e. V. ( Memento from November 15, 2013 in the Internet Archive ).
  46. ^ IHK Kassel-Marburg , open letter of March 24, 2016 to the town hall of Bad Sooden-Allendorf. - Second open letter to Mayor Hix from April 5th, 2016. - Third open letter to Mayor Hix from April 22nd, 2016, written by Burkhard Kramer ( Memento of the original from April 22nd, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and not yet tested. Please check the original and archive link according to the instructions and then remove this notice. , IHK Kassel-Marburg. @1@ 2Template: Webachiv / IABot / www.ihk-kassel.de
  47. ↑ Alte Hainsmühle 2012 and closure in 2016 .
  48. ↑ Budget contribution speech Schlangenbad 2016 from September 17, 2015, page 7.
  49. ^ Bay. VGH in Munich  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , Judgment of February 17, 1982, file number 100 IV / 77. - Development in Bavaria 1980–2013 , answer of the State Ministry of the Interior of February 8, 2013.@1@ 2Template: Dead Link / de.scribd.com  
  50. ↑ Do we need horse tax everywhere? In: nordbayern.de. Retrieved December 26, 2015 .
  51. ↑ Pegnitz Zeitung: 250 euros per animal: Does the horse tax come in Lauf? In: nordbayern.de. Retrieved December 26, 2015 .
  52. ↑ VfD-Bayern ( Memento of the original from March 6, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. from December 10th, 2015, LAUF AN DER PEGNITZ, horse tax rejected by the local council! @1@ 2Template: Webachiv / IABot / www.vfd-bayern.de
  53. ↑ Citizens' Assemblies Eckersdorf 2015 , additions, item 7 on page 2: Mayor Sybille Pichl asks "why the dog owners didn't get more involved in the discussion about horse tax?"
  54. ^ Statement of the Bavarian State Ministry for Food, Agriculture and Forests (2015) .
  55. ↑ RP-online from April 10, 2012, 750 euros per animal - dispute over new horse tax in NRW, Rheinische Post .
  56. ↑ Remscheider General-Anzeiger of December 17, 2014, Town Hall majority takes the horse tax from the savings package.
  57. ↑ Norddeutscher Rundfunk from August 15, 2012, horse tax is off the table. - Cellesche Zeitung ( Memento of the original from March 13, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. dated May 6, 2014. @1@ 2Template: Webachiv / IABot / www.cellesche-zeitung.de
  58. ↑ Radio Bremen ( Memento of the original from March 5, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. from September 2, 2015: Bremen is not planning any horse tax. @1@ 2Template: Webachiv / IABot / www.radiobremen.de
  59. ↑ (" There are poor dog owners who pay their dog tax on time, but definitely not poor horse owners. ")
  60. ^ Norderstedt participatory budget . - Hamburger Wochenblatt ( Memento of the original from March 5, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. from January 20, 2015: Discussion in and around Norderstedt. - Hamburger Abendblatt from April 2, 2016: Discussed in Norderstedt, but ultimately rejected. @1@ 2Template: Webachiv / IABot / www.hamburger-wochenblatt.de
  61. ↑ Bürgerhaushalt Norderstedt , proposal of June 26, 2015, “Introduce horse tax”.
  62. ↑ Boyens Newspapers ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. from October 17, 2015. - St. Georg from October 13, 2015. @1@ 2Template: Webachiv / IABot / zeitungen.boyens-medien.de
  63. ↑ shz.de
  64. ↑ shz.de
  65. ↑ Tangstedt: Horse tax is coming - lawsuit too | shz.de . In: shz . ( shz.de [accessed September 27, 2018]).
  66. ↑ Christopher Herbst: Rider files a lawsuit against horse tax . ( Abendblatt.de [accessed on September 27, 2018]).
  67. ↑ Christopher Herbst: State politics disputes over horse tax. Retrieved March 10, 2017 .
  68. ↑ Horse tax has been abolished. Retrieved September 27, 2018 (German).
  69. ↑ Horse tax abolished retrospectively. Retrieved September 27, 2018 (German).
  70. ↑ Ludwigsluster Tageblatt of March 6, 2015: Vielank - horse tax is off the table.
  71. ↑ Mitteldeutsche Zeitung of December 15, 2015, "Inacceptable Tax" - Schraplau waives horse tax. - BdSt Saxony-Anhalt from December 15, 2015, No horse tax in Schraplau!
  72. ↑ Volksstimme of April 8, 2016, The savings package for an improved financial situation.
  73. ↑ Thüringer Allgemeine from December 3, 2015, Kölleda's mayor is considering a horse tax. - Thüringer Allgemeine from April 6, 2016.
  74. ↑ RBB-online from March 1, 1916, Mühlenbecker Land says no to horse tax.
  75. ↑ Württembergischer Equestrian Association ( Memento of the original from August 2, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. from February 17, 2004, horse tax in Wendlingen off the table. @1@ 2Template: Webachiv / IABot / www.wpsv.de
  76. ↑ Stuttgarter Zeitung of February 23, 2016. - Reiter Revue of February 25, 2016, horse tax in Hohenstadt rejected.
  77. ↑ FDP KV Karlsruhe from January 26, 2016, No horse tax in Walzbachtal!
  78. ↑ Bietigheimer Zeitung of March 12, 2016. "The city would have earned 16,000 euros per year, but spent 7,000 euros in terms of administrative expenses" .
  79. ↑ Official Journal of the Rheinhausen community no.50 of December 11, 2015, page 4.
  80. ↑ VFD-Rhineland-Palatinate of October 15, 2015, introduction of a horse tax unanimously rejected.
  81. ↑ Nassauische Neue Presse of April 23, 2016, "Hambach is not introducing any horse tax" .
  82. ↑ Illingen draft statutes 2014 . - VfD Saar , notification of March 2, 2014, “We are now waiting for the result of the examinations by the ministries in Saarland”.
  83. ↑ VfD Saar currently .