The FG Baden-Württemberg presented by order of 03/17/2010 finds that the license fee was constitutional. According to § 89 para 3 AO, a value in dispute - or time-based fee is required.
The FG has no doubts about the constitutionality of the fee for issuing the advance ruling and therefore appealed to the Constitutional Court is not in accordance with Article 100 paragraph 1 GG. The state should create a mandatory fee, because the taxpayer take an individual service of the Authority to complete.
This argument is, in my doubtful, since the binding information necessary the compensation for the complexity of tax law is.
Renewed Revision as a chance
The FG had already been affirmed in a Decision dated 05.20.2008 of the Constitution. The revision of the BFH was no decision taken in the matter ( BFH, Judgement of 14.07.2009, VIII R 22/08 ). Now, once again approved the revision, was still hoped that the BFH will decide on the merits.
time fee unconstitutional?
One limitation makes the FG: It is doubtful that the Treasury could expect a rate of 50 EUR per half hour, however, the maximum ceiling for Accountants 46 EUR.
pay fees even with worthless information?
A fee is mandatory according to the wording of the law even if the result of the information it corresponds to the desired destination. However, good reasons to suggest that the fee does not apply if the information is due to slow processing by the tax office for the applicant in fact worthless (cf. Beyer, AO-StB 2010, 217). This question has not been judicially decided.
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