Abstract
Abstract Legitimation and limits of non-tax levies under constitutional law The German Basic Law proves to be an adjustable system concerning its financial constitution. The latter not only contains and regulates the taxes, but also the non-tax levies. Additionally to the traditional forms of non-tax levies like fees and contributions, there is a constant tendency of creating special levies whose mere purpose is to raise public funds. The increasing amount of non-tax levies seems to be a sign that public finances are going to be no longer mainly founded by taxes but by non-tax levies. But it also explains the attempt to secure taxes as the main constitutional fundraising instrument and to make non-tax levies an exemption. The constitutionally prescribed limits for non-tax levies can be found in the constitutional rights, particularly in the constitutional guarantee of equality. Accordingly this guarantee is the basis of the benefit principle concerning non-tax levies. In order to counter the constitutiona...
Published Version
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