财产税改革--联邦模式也不符合宪法规定

Q4 Business, Management and Accounting

Wirtschaftsdienst Pub Date : 2024-04-01 DOI:10.2478/wd-2024-0073

G. Graf

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引用次数: 0

摘要

在联邦宪法法院于 2018 年宣布之前的房产税制度违宪后，11 个联邦州选择了所谓的联邦模式作为新程序。它继续以使用修改后的《估价法》对房产进行估价为基础。这就假定了静态价值比率，而这种比率可能已经严重过时，不再有助于平等征税。此外，财产税作为一种特殊的财富税，其性质已极为陈旧，不再符合宪法规定。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität

After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal model as the new procedure. It continues to be based on the valuation of properties using the modified Valuation Act. This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation. In addition, the character of the property tax as a special wealth tax is extremely antiquated and is no longer constitutional.

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来源期刊

Wirtschaftsdienst Business, Management and Accounting-Business, Management and Accounting (miscellaneous)

CiteScore

0.60

自引率

0.00%

发文量

228

审稿时长

8 weeks

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