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1 BvR 2879/17 ECLI:DE:BVerfG:2021:rk20210609.1bvr287917 Generato dall'IA

Municipal waste fee retroactivity: Constitutional limits on substantively justified retrospective application of statutory changes

Numero d'incarto 1 BvR 2879/17
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Constitutional Court refused to accept the constitutional complaint, thereby dismissing it and allowing the lower court's decision regarding municipal waste fees to stand. The dispute concerned a taxpayer’s challenge to the retroactive application of a new regulation (§ 20 Abs. 5 Satz 1 KAG BW) in municipal tax law, arguing that it violated fundamental rights through impermissible retroactivity and failed to meet constitutional standards for statutory time limits. The Court held that it was neither alleged nor apparent that the substantively justified retroactivity violated the constitutional requirements for temporal limits or constituted an impermissible retroactive effect based on a hypothetical assessment statute of limitations, citing relevant case law on retroactivity and relying on its power to omit a detailed reasoning under § 93d Abs. 1 Satz 3 BVerfGG.

Regesto Legislator

Generato dall'IA

Art. 20 Abs. 3 GG, § 93d Abs. 1 Satz 3 BVerfGG; Municipal waste fee retroactivity: Constitutional limits on substantively justified retrospective application of statutory changes: The dispute concerned a taxpayer’s challenge to the retroactive application of a new regulation (§ 20 Abs. 5 Satz 1 KAG BW) in municipal tax law, arguing that it violated fundamental rights through impermissible retroactivity and failed to meet constitutional standards for statutory time limits. The Court held that it was neither alleged nor apparent that the substantively justified retroactivity violated the constitutional requirements for temporal limits or constituted an impermissible retroactive effect based on a hypothetical assessment statute of limitations, citing relevant case law on retroactivity and relying on its power to omit a detailed reasoning under § 93d Abs. 1 Satz 3 BVerfGG.

Parole chiave

Generato dall'IA
limiti costituzionali retroattività della legge rifiuti urbani diritti del contribuente termine di prescrizione basi temporali dell'imposizione

Disposizioni normative citate

Generato dall'IA
Art. 20 Abs. 3 GG
5 Satz 1 Kommunalabgabengesetz Baden-Württemberg (KAG BW) die verfassungsrechtlichen Anforderungen an die Verfassungsmäßigkeit einer Regelung zur zeitlichen Höchstfrist (BVerfGE 133, 143 ff.) verfehlt oder eine auf einer hypothetischen Festsetzungsverjährung beruhende unzulässige Rückwirkung (Art. 20 Abs.
§ 93d Abs. 1 Satz 3 BVerfGG
Cited in the dispositive to justify the omission of a further detailed legal reasoning because the complaint was neither advanced nor apparent.

Giurisprudenza citata

Generato dall'IA
BVerfGE 133, 143
5 Satz 1 Kommunalabgabengesetz Baden-Württemberg (KAG BW) die verfassungsrechtlichen Anforderungen an die Verfassungsmäßigkeit einer Regelung zur zeitlichen Höchstfrist (BVerfGE 133, 143 ff.) verfehlt oder eine auf einer hypothetischen Festsetzungsverjährung beruhende unzulässige Rückwirkung (Art.
Generato dall'IA
9 C 3/18
Retroactive municipal fee law application to non-fundamental-rights-capable entity despite expired limitation period
1 BvR 2961/14, 1 BvR 3051/14
Retroactive municipal sewer connection fees violating the prohibition of true retroactivity and legitimate expectations under constitutional law
9 C 2/18
Retroactivity of amended municipal charging law for non-fundamental-rights-holding entities in expiration of assessment periods
9 B 13/15
Conflict between retrospective statutory amendment and prior case-law interpretation in municipal levy law
5 B 16.25
Retroactive statutory conversion of an ineffective cost-dampening surcharge rule: constitutional limits on true retroactivity and admissibility of non-admission appeals

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 93d Abs. 1 Satz 3 BVerfGG

Cited in the dispositive to justify the omission of a further detailed legal reasoning because the complaint was neither advanced nor apparent.

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Testo completo

Nichtannahmebeschluss: Erfolglose Verfassungsbeschwerde in einer kommunalabgabenrechtlichen Sache - Festsetzung von Abwassergebühren aufgrund rückwirkender Satzung - Grundrechtsverletzung durch sachlich begründete Rückwirkung der Neuregelung des § 20 Abs 5 S 1 KAG BW weder vorgetragen noch ersichtlich

[TENOR]

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.

[GRUENDE]

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen, weil weder vorgetragen noch ersichtlich ist, dass die sachlich begründete Rückwirkung der Neuregelung des § 20 Abs. 5 Satz 1 Kommunalabgabengesetz Baden-Württemberg (KAG BW) die verfassungsrechtlichen Anforderungen an die Verfassungsmäßigkeit einer Regelung zur zeitlichen Höchstfrist (BVerfGE 133, 143 ff.) verfehlt oder eine auf einer hypothetischen Festsetzungsverjährung beruhende unzulässige Rückwirkung (Art. 20 Abs. 3 GG) vorliegt.

Von einer weiteren Begründung wird nach § 93d Abs. 1 Satz 3 BVerfGG abgesehen.

Diese Entscheidung ist unanfechtbar.