Tax advisory firm's commercial debt collection permit: conflict between occupational freedom and cooperative membership in factoring marketing

§ 132 Abs. 2 Nr. 1 VwGO, Art. 12 Abs. 1 GG, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1 und 3 GKG, § 52 Abs. 1 GKG; Tax advisory firm's commercial debt collection permit: conflict between occupational freedom and cooperative membership in factoring marketing: The dispute centered on the authority's refusal to grant the required permit under Section 57(4) of the German Tax Advisors Act (StBerG), despite the firm's compliance with statutory requirements, specifically raising the question of whether the presence of members who were also part of a cooperative marketing the firm's factoring business violated professional regulations. The court determined that the case possessed fundamental significance under Section 132(2)(1) of the Administrative Procedure Act, finding it necessary for the appeal to resolve whether Article 12(1) of the Basic Law (freedom of occupation) mandates that such approval must be granted even when the firm's members are affiliated with third-party marketing cooperatives, thereby overturning the lower court's rejection and allowing the higher court to address the core constitutional and statutory conflict.