Feldes- Und Foerderabgabe Nach Dem Bundesberggesetz
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Feldes- Und Foerderabgabe Nach Dem Bundesberggesetz

Feldes- Und Foerderabgabe Nach Dem Bundesberggesetz


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About the Book

Die abgabenrechtliche Qualifizierung von Feldes- und Forderabgabe gehort zu den umstrittensten Fragen des am 1.1.1982 inkraftgetretenen Bundesberggesetzes. Das Bundesverfassungsgericht hat in seinem Urteil vom 24.6.1986 (E 72, 330ff.) zwar entschieden, dass das Aufkommen aus der Forderabgabe als Finanzkraft im Sinne des Art. 107 II 1 GG anzusehen ist, sich aber einer positiven abgabenrechtlichen Zuordnung enthalten. - Der Verfasser qualifiziert Feldes- und Forderabgabe verfassungsrechtlich als Gebuhren und zeigt die Auswirkungen dieser Qualifizierung auf die Gesetzgebungs-, Verwaltungs- und Ertragskompetenz. Ferner bejaht er die Sachgerechtigkeit der Ausgestaltung von Feldes- und Forderabgabe als Verleihungsgebuhren. Hierzu bezieht er den in Baden-Wurttemberg erhobenen -Wasserpfennig- in die Erorterung ein."


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Product Details
  • ISBN-13: 9783631426524
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • No of Pages: 236
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 372 gr
  • ISBN-10: 3631426526
  • Publisher Date: 01 Apr 1990
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Zugleich Ein Beitrag Zur Verfassungsmaessigkeit Und Sachgerechtigkeit Des Gebuehrentyps Verleihungsgebuehr


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Feldes- Und Foerderabgabe Nach Dem Bundesberggesetz
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