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Verfassungsrechtliche Anforderungen an nichtsteuerliche Umweltabgaben am Beispiel des Brennstoffemissionshandels

Verfassungsrechtliche Anforderungen an nichtsteuerliche Umweltabgaben am Beispiel des Brennstoffemissionshandels


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About the Book

Die verfassungsrechtlichen Anforderungen an nichtsteuerliche Abgaben sind insbesondere im Zusammenhang mit Umweltabgaben schon lange umstritten. Durch das seit 2021 geltende Brennstoffemissionshandelsgesetz werden Inverkehrbringer von Brennstoffen zum Erwerb von CO2-Zertifikaten verpflichtet. Dieser Zertifikatshandel soll durch steigende Preise der jeweils betroffenen Produkte zu einem sparsameren Umgang mit Benzin, Heizöl etc. anregen. Diese Arbeit widmet sich der Frage, welche finanzverfassungsrechtlichen Anforderungen sich für Umweltabgaben ergeben, und zeigt dann auf, dass der Gesetzgeber in der Einführungsphase dieser nationalen Zertifikate seinen Gestaltungsspielraum überschritten hat und die Abgaben in ihrer Erhebungsform bis einschließlich 2026 nicht verfassungsrechtlich zu rechtfertigen sind.


About the Author:

Sebastian Fernkorn studierte Rechtswissenschaft an der Universität Passau. Seit Abschluss des Studiums arbeitet er am Lehrstuhl für Bürgerliches Recht, Römisches Recht, Europäisches Privatrecht und Europäische Rechtsgeschichte. Seine Promotion legte er am Lehrstuhl für Staats- und Verwaltungsrecht, insbesondere Finanz- und Steuerrecht ab. Derzeit ist er Rechtsreferendar im Oberlandesgerichtsbezirk München.


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Product Details
  • ISBN-13: 9783631884041
  • Publisher: Peter Lang D
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 162
  • Spine Width: 13 mm
  • Weight: 417 gr
  • ISBN-10: 3631884044
  • Publisher Date: 19 Jul 2022
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Eine finanzverfassungsrechtliche Untersuchung der nationalen CO2-Zertifikate
  • Width: 148 mm


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Verfassungsrechtliche Anforderungen an nichtsteuerliche Umweltabgaben am Beispiel des Brennstoffemissionshandels
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Verfassungsrechtliche Anforderungen an nichtsteuerliche Umweltabgaben am Beispiel des Brennstoffemissionshandels
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