The compensation respectively absorption of advantages by means of public financial charges

Basic data for this project

Description

Numerous public financial charges (taxes excluded) do not just intend cost recovery, but also (or instead of it) the compensation respectively absorption of advantages.The regulation of public financial charges has to observe the constitutional limits. Different constitutional rules require a special reason for the financial charge (which is no tax): The fundamental rights as far as they guarantee freedom are touched; constitutional equality demands to take into account the burden of taxation; the financial constitution (mainly geared to taxes) has to be respected. These constitutional provisions are especially challenged if financial charges are not limited by cost recovery.So far, often the mere existence of advantages (caused by administrative activities) is regarded as a sufficient reason. But it isn´t sufficient. The quality and the provenance of advantages have to be analysed closer in order to decide, whether financial charges are allowed to absorb these advantages.The refined interpretation of the constitutional provisions and dogmatic analogies will be applied to exemplary financial charges.