


Die örtlichen Verbrauch- und Aufwandsteuern (Simon Bering)
Marsoni
M251S
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Friday, May 29
Die örtlichen Verbrauch- und Aufwandsteuern (Simon Bering)Local Consumption and Expenditure Taxes. Constitutional, Federal, and State Law Constraints on Municipal Taxing Powers: 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)
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