Die örtlichen Verbrauch- und Aufwandsteuern
Abstract
Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution – now set out in Article 105(2a) sentence 1 GG – their application continues to give rise to a host of legal questions. This paper examines these issues in depth and offers a comprehensive, foundational legal analysis.
Fields of Study & Subjects
Local Government Finance and Decentralization
Taxation and Legal Issues
Legal and Constitutional Studies
Publication details
- Journal / source
- DUNCKER UND HUMBLOT eBooks
- Publication date
- 1 January 2026
- Language
- EN
- Document type
- Book