Liability of vehicle owner for operator's entertainment tax debt and compatibility with constitutional equality principle
Germania (DE)
Sintesi Legislator
Generato dall'IAThe Federal Administrative Court granted leave to appeal, allowing the plaintiff's constitutional complaint against the denial of leave to appeal to succeed and ordering the case to proceed to revision. The dispute concerned whether a municipal entertainment tax ordinance violated the equal protection clause by establishing the liability of the owner of a slot machine (who rented the device to the operator) for the operator's entertainment tax debt. The court based its decision on § 132 Abs. 2 Nr. 1 VwGO, finding that the case is of fundamental importance for the clarification of the compatibility of such ownership-based tax liability mechanisms with Article 3 Abs. 1 of the German Basic Law.
Regesto Legislator
Generato dall'IA§ 132 Abs. 2 Nr. 1 VwGO, Art. 3 Abs. 1 GG, § 52 Abs. 3 Satz 1 GKG, § 47 Abs. 1 Satz 1, § 52 Abs. 3 Satz 1 GKG; Liability of vehicle owner for operator's entertainment tax debt and compatibility with constitutional equality principle: The dispute concerned whether a municipal entertainment tax ordinance violated the equal protection clause by establishing the liability of the owner of a slot machine (who rented the device to the operator) for the operator's entertainment tax debt. The court based its decision on § 132 Abs. 2 Nr. 1 VwGO, finding that the case is of fundamental importance for the clarification of the compatibility of such ownership-based tax liability mechanisms with Article 3 Abs. 1 of the German Basic Law.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IAQuestioni giuridiche chiave estratte da Legislator
Generato dall'IAMain ground for granting leave to appeal due to the fundamental legal significance of the case.
Procedural basis for the provisional determination of the amount in dispute for the revision proceedings.
Testo completo
Revisionszulassung; Haftung des Eigentümers eines Geldspielgerätes für die Vergnügungssteuerschuld des Aufstellers
[GRUENDE]
Die Nichtzulassungsbeschwerde der Klägerin ist begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann zur Klärung der Frage beitragen, ob es mit Art. 3 Abs. 1 GG vereinbar ist, dass eine Vergnügungssteuersatzung die Haftung des Eigentümers eines Geldspielgerätes, der das Gerät an den Aufsteller vermietet, für die Vergnügungssteuerschuld des Aufstellers anordnet.
Die vorläufige Festsetzung des Streitwerts für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3 Satz 1 GKG.