Tax determination law

from Wikipedia, the free encyclopedia

The right to determine taxes is a right anchored in the Basic Law, which guarantees the federal states a legislative right for local consumption and expense taxes. Art. 105 para. 2a GG regulates that the states can also grant the municipalities a right to determine taxes. Legislative competence is restricted insofar as no taxes can be levied that are similar to taxes that the federal government enacts by law.

Examples in which the municipalities' tax determination law comes into play are the second residence tax , the dog tax and the amusement tax . The municipalities can not only enact laws on known taxes, insofar as this is compatible with state and federal law, but can also enact completely new taxes, provided these are compatible with other law, in order to make additional tax resources available.

See also

literature

  • Christian Flach: Municipal tax determination law and municipal supervision . In: Europäische Hochschulschriften: Series 2, Law; Vol. 2421. Frankfurt am Main, 1998, ISBN 3631334001 .

Web links