Finanzfolgen höchstrichterlicher Entscheidungen
Keyword(s):
Eu Law
◽
The German state is a tax state and relies on current revenues. If a tax is declared incompatible with the constitutional law, the Federal Constitutional Court regularly orders its continued application until a new regulation is adopted. The taxpayer must then pay an unconstitutional tax without receiving any compensation for it. The order for continued application does not eliminate the constitutional infringement, but maintains it. The ECJ takes a much stricter approach to violations of EU law, since in its view the financial interests of a state are never suitable for maintaining an unconstitutional state. The work attempts to strike an appropriate balance between these two positions.
2014 ◽
Vol 8
(4)
◽
pp. 19-26
Keyword(s):