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9 B 11/20, 9 B 11/20 (9 C 5/20) ECLI:DE:BVerwG:2020:110820B9B11.20.0 Generato dall'IA

Water Extraction Charge for Mine Water Pumping: Definition of Special Advantage in Financial Constitutional Law

Numero d'incarto 9 B 11/20, 9 B 11/20 (9 C 5/20)
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Administrative Court allowed the appeal by the defendant in the proceedings to admit revision, vacating the lower court's refusal and establishing that the case possesses fundamental legal significance; the dispute concerns the assessment of a water extraction charge payable by a mining operation for the pumping of mine water under an approved main operating plan. The decisive legal issue is the clarification of the financial constitutional concept of "special advantage" (Sondervorteil) in the context of such charges, which mandates the admission of the appeal on revision pursuant to § 132 Abs. 2 Nr. 1 VwGO, with the dispute value provisionally set at €490,966.14.

Regesto Legislator

Generato dall'IA

§ 132 Abs. 2 Nr. 1 VwGO, § 63 Abs. 1 Satz 1 GKG; Water Extraction Charge for Mine Water Pumping: Definition of Special Advantage in Financial Constitutional Law: The decisive legal issue is the clarification of the financial constitutional concept of "special advantage" (Sondervorteil) in the context of such charges, which mandates the admission of the appeal on revision pursuant to § 132 Abs. 2 Nr. 1 VwGO, with the dispute value provisionally set at €490,966.14.

Parole chiave

Generato dall'IA
addebito di tasse valore litigioso interpretazione del diritto vantaggio concesso ad un'impresa canone d'acqua esame della situazione economica

Disposizioni normative citate

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO
The legal basis cited to justify the admission of the revision due to the fundamental significance of the legal issue.
§ 63 Abs. 1 Satz 1 GKG
3, § 63 Abs. 1 Satz 1 GKG.
Generato dall'IA
9 C 5/20
Groundwater extraction fee for post-mining pit water pumping: constituting a constitutionally valid special advantage despite absence of economic benefit or administrative mandate
9 C 16/16
Chargeability of non-utilized dewatering water under the water abstraction fee as a benefit-absorbing levy
9 C 15/16
Water Extraction Fee on Private Property: Constitutional Limits of Property Rights and Equal Treatment in Environmental Charges
1 BvR 1801/07, 1 BvR 1878/07
Water abstraction fee: constitutional justification of fee height via advantage appropriation and steering purpose
7 B 3/20, 7 B 3/20 (7 C 1/21)
Revisionszulassung: Verhältnis zwischen bergrechtlichem Sonderbetriebsplan und wasserrechtlicher Zulassung

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO

The legal basis cited to justify the admission of the revision due to the fundamental significance of the legal issue.

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Testo completo

Revisionszulassung; Wasserentnahmeentgelt für die Hebung von Grubenwasser; Begriff des Sondervorteils

[TENOR]

Die Entscheidung des Oberverwaltungsgerichts des Saarlandes über die Nichtzulassung der Revision gegen sein Urteil vom 19. Dezember 2019 wird aufgehoben.

Die Revision wird zugelassen.

Die Entscheidung über die Kosten des Beschwerdeverfahrens folgt der Kostenentscheidung in der Hauptsache.

Der Streitwert wird für das Revisionsverfahren vorläufig auf 490 966,14 € festgesetzt.

[GRUENDE]

Die Beschwerde des Beklagten ist zulässig und begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann zur Klärung des finanzverfassungsrechtlichen Begriffs des Sondervorteils im Zusammenhang mit der Erhebung eines Wasserentnahmeentgelts beitragen, das ein Bergbaubetrieb für die Hebung von Grubenwasser aufgrund eines zugelassenen Hauptbetriebsplans entrichten soll.

Die vorläufige Festsetzung des Streitwertes für das Revisionsverfahren folgt aus § 47 Abs. 1 Satz 1, § 52 Abs. 3, § 63 Abs. 1 Satz 1 GKG.