BFH, 07.08.1997 - VII K 2, 3, 4, 5/97

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BFH, 07.08.1997 - VII K 2, 3, 4, 5/97

Zitiervorschläge

https://dejure.org/1997,45009

BFH, 07.08.1997 - VII K 2, 3, 4, 5/97 (https://dejure.org/1997,45009)

BFH, Entscheidung vom 07.08.1997 - VII K 2, 3, 4, 5/97 (https://dejure.org/1997,45009)

BFH, Entscheidung vom 07. August 1997 - VII K 2, 3, 4, 5/97 (https://dejure.org/1997,45009)

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Wird zitiert von ... (7)

BVerfG, 07.07.2020 - 2 BvR 696/12
Regelungen der Bedarfe für Bildung und Teilhabe wegen Verletzung des kommunalen …
Überwiegend wird jedenfalls angenommen, dass für die Wahrnehmung freiwilliger Selbstverwaltungsaufgaben eine sogenannte freie Spitze verbleiben muss, soll die Garantie der kommunalen Selbstverwaltung nicht ausgehöhlt werden (…vgl. BayVerfGH, Entscheidung vom 28. November 2007 - Vf. 15-VII-05 -, juris, Rn. 217; LVerfG MV…, Urteil vom 30. Juni 2011 - 10/10 -, juris, Rn. 77; ThVerfGH…, Urteil vom 12. Oktober 2004 - 16/02 -, juris, Rn. 87;… Beschluss vom 18. Juni 2014 - 22/13 -, juris, Rn. 73;… Volkmann, DÖV 2001, S. 497 ;… Löwer, in: v. Münch/Kunig, GG, Bd. 1, 6. Aufl. 2012, Art. 28 Rn. 102;… Mehde, in: Maunz/Dürig, GG, Art. 28 Abs. 2 Rn. 84 Fn. 1 ;… Dreier, in: ders., GG, Bd. 2, 3. Aufl. 2015, Art. 28 Rn. 146;… Nierhaus/Engels, in: Sachs, GG, 8. Aufl. 2018, Art. 28 Rn. 84, 89; a.A. VerfGH NRW, Urteil vom 1. Dezember 1998 - 5/97 -, juris, Rn. 48).
VerfGH Rheinland-Pfalz, 16.12.2020 - VGH N 12/19
Reform des kommunalen Finanzausgleichs 2014 in Rheinland-Pfalz verfassungswidrig …
Der Gesetzgeber darf sich vor diesem Hintergrund nicht darauf beschränken, einmal festgesetzte Werte, Größenordnungen und Prozentzahlen in den folgenden Finanzausgleichsgesetzen fortzuschreiben, ohne sich erneut ihrer sachlichen Eignung zu vergewissern (VerfGH NRW, Urteile vom 1. Dezember 1998 - 5/97 -, juris Rn. 39;… vom 10. Mai 2016 - 19/13 -, juris Rn. 57; ThürVerfGH…, Urteil vom 3. Mai 2005 - 28/03 -â , juris Rn. 142, 163; Nds. StGH…, Urteil vom 7. März 2008 - 2/05 -, juris Rn. 68; StGH Hessen…, Urteil vom 21. Mai 2013 - P.St. 2361 -, juris Rn. 122; LVerfG Schleswig-Holstein…, Urteil vom 27. Januar 2017 - LVerfG 4/15 -, juris Rn. 124).
VG Neustadt, 13.05.2019 - 3 K 147/16
Kommunaler Finanzausgleich
Da der Finanzausgleich durch Gesetz, also durch eine über den Einzelfall hinausreichende Regelung zu leisten ist, kommt für den Fall, dass der Beklagte den Gemeinden und Gemeindeverbänden insgesamt ein ausreichendes Gesamtfinanzvolumen zur Verfügung stellt und diese Finanzmittel in verfassungsrechtlich nicht zu beanstandender Weise auf die Gebietskörperschaften verteilt werden, eine Verletzung seiner Finanzausstattungspflicht gegenüber einer einzelnen Gemeinde oder einem einzelnen Gemeindeverband grundsätzlich nicht in Betracht (vgl. VerfGH NRW, Urteil vom 1. Dezember 1998 - 5/97 -, juris, Rn. 46).

VG Neustadt, 13.05.2019 - 3 K 415/16
Kommunaler Finanzausgleich
Da der Finanzausgleich durch Gesetz, also durch eine über den Einzelfall hinausreichende Regelung zu leisten ist, kommt für den Fall, dass der Beklagte den Gemeinden und Gemeindeverbänden insgesamt ein ausreichendes Gesamtfinanzvolumen zur Verfügung stellt und diese Finanzmittel in verfassungsrechtlich nicht zu beanstandender Weise auf die Gebietskörperschaften verteilt werden, eine Verletzung seiner Finanzausstattungspflicht gegenüber einer einzelnen Kommune grundsätzlich nicht in Betracht (vgl. VerfGH NRW, Urteil vom 1. Dezember 1998 - 5/97 -, juris, Rn. 46).
VG Neustadt, 13.05.2019 - 3 K 602/16
Kommunaler Finanzausgleich
Da der Finanzausgleich durch Gesetz, also durch eine über den Einzelfall hinausreichende Regelung zu leisten ist, kommt für den Fall, dass der Beklagte den Gemeinden und Gemeindeverbänden insgesamt ein ausreichendes Gesamtfinanzvolumen zur Verfügung stellt und diese Finanzmittel in verfassungsrechtlich nicht zu beanstandender Weise auf die Gebietskörperschaften verteilt werden, eine Verletzung seiner Finanzausstattungspflicht gegenüber einer einzelnen Gemeinde oder einem einzelnen Gemeindeverband grundsätzlich nicht in Betracht (vgl. VerfGH NRW, Urteil vom 1. Dezember 1998 - 5/97 -, juris, Rn. 46).
VG Frankfurt/Main, 15.03.2005 - 10 E 5331/02
Eine vergleichbare Gefährdung besteht für nahe Angehörige (Ehegatten, Eltern, Kinder ab 13 Jahren oder Geschwister) von Aktivisten staatsfeindlicher Organisationen, die von den türkischen Sicherheitsbehörden mit Haftbefehl gesucht werden (vgl. OVG Bautzen, Urteil vom 27.02.1997, Az.: A 4 S 293/96; OVG Bremen, Urteil vom 03.02.1999, Az.: 2 BA 98/94; VGH Kassel, Urteil vom 05.05.1997, Az.: 12 UE 4660/96.A; OVG Lüneburg, Urteil vom 25.11.1997, Az.: 2 L 5250/95; VGH Mannheim, Urteil vom 18.05.2000, Az.: A 12 S 100/98; OVG Münster, Urteil vom 25.01.2000, Az.: 8 A 1292/96.A; OVG Saarlouis, Urteil vom 06.07.1998, Az.: 9 R 5/97; OVG Schleswig, Urteil vom 28.02.2000, Az.: 4 L 33/97).
EGMR, 06.11.2014 - 12927/13
DVORÁCEK c. RÉPUBLIQUE TCHÈQUE
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dejure.org Übersicht BFH

Rechtsprechung BFH, 07.08.1997 - VII K 2, 3, 4, 5/97

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Rechtsprechung
BFH, 07.08.1997 - VII K 2, 3, 4, 5/97