Law on municipal charges

theme No.: 40c
responsible federal state: Mecklenburg-Vorpommern
date: 11.12.2023 - 15.12.2023

This specialised conference is aimed at judges working in the system of administrative tribunals. The purpose of the conference is – on the one hand – to provide an overview of the complex and multi-faceted field of law concerning local taxes and fees. In addition, the conference offers the opportunity to explore some individual topics in greater detail. Owing to the fact that the law governing municipal charges is essentially state law, there is a very large number of differing provisions under state law in the laws on municipal charges. Furthermore, statutory provisions of the same content are frequently interpreted differently in the dispensation of justice of the various federal states. Therefore, the objective of this conference is to identify the general principles and also to highlight differences on the basis of some examples of provisions under state law as well as to illustrate a representative cross-section through this field of law.
The conference will also focus on the “concept of advantage”, a maximum time limit in the case of the imposition of contributions and legitimate expectations, which has meanwhile reached all areas of municipal charges law. Connection charges and fees will be dealt with as well as the associated cost-related issues. It is also intended that the conference will address current developments with regard to road-related contributions, including the abolition of road construction dues and the consequences thereof.
Moreover, it has become apparent in the last few years that the so-called secondary areas under tax law have also come (back again) to the fore. Therefore, the issue of water board charges is also intended to be addressed.
The discussion on the depth of examination by the courts in judicial proceedings under tax law remains a topical issue.
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