CrossRef
2025
Die Sonderabgabe auf Vermögenswerten
Andjela Nikitic
Abstrak
The special levy on assets (Art. 86 Asylum Act) serves to reimburse state expenditure incurred by asylum seekers and persons seeking protection. Despite its earmarking and time limitation, there is no individually attributable state benefit. Therefore, this is not a casual levy, but a cost allocation tax. Its collection would require an explicit constitutional authority to levy taxes, which does not exist in the present case. Furthermore, the legals basis does not satisfy the principle of legality.
Penulis (1)
A
Andjela Nikitic
Akses Cepat
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Cek di sumber asli →Informasi Jurnal
- Tahun Terbit
- 2025
- Bahasa
- en
- Sumber Database
- CrossRef
- DOI
- 10.3256/978-3-03929-095-6_03
- Akses
- Terbatas