Collection of dog control = self-government?

The dog tax in BW is a duty control in §9 III KAG.

That is, the OB >> << the municipality has not to decide. The height of the dog tax may decide the community (by statute).

Now my question. I here had in fact a discussion with my teacher. He says it is a municipal task (own sphere). I think it is an autonomous duty task, since the question OB, are superfluous. Only the AS decides the town (altitude, ..)

Who give their right and why?

The best answer

The self-government guarantee also includes the local tax authority, ie the entire local tax law is part of self-government.

Among the local taxes and the tax on dogs heard the raised above the CISA and the relevant statute is configured. It is irrelevant whether the tax is obligatory to ergheben. The individual legal bases in the tax law are so interlaced that this is hard to explain. if you really want to go into the matter here you can eg read: http://www.fes.de/fulltext/kommunalpolitik/00213002.htm especially under 2.2.2.

However, the instructions free compulsory duties include under the heading of self-government, in so far as your differentiation is somewhat unclear.

Date: 2019-04-14 Views: 4

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