Kommunales Wirtschaftsrecht in Baden Württemberg
| Autor | Klaus Ade, Klaus Notheis, Hansdieter Schmid |
| 8747066173 | |
| Idioma | Germany - English |
| Terminal correspondiente | Android|iPhone|iPad|PC |
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Lernplattform der HVF Ludwigsburg. Seitenpfad. Startseite / ; Kurse / ; Fakultät 2 (Steuerrecht)/ ... Kursbereiche:
Allgemeines. Die Finanzierung von Kreisen stellt sich etwas anders dar als die der kreisfreien Städte, da die Realsteuern (Grundsteuer A und B, Gewerbesteuer) den Gemeinden Deckung des Finanzbedarfs können Kreise eine Kreisumlage von den kreisangehörigen Gemeinden erheben.
Kompetenzrechtliche Grundlage ist Abs. 2a Grundgesetz, wonach die Länder „örtliche Verbrauch- und Aufwandsteuern“ erheben kö Gesetzgebungskompetenz haben fast alle Länder den Gemeinden übertragen (etwa in Baden-Württemberg nach Abs. 4 Kommunalabgabengesetz), die ggf. eine Zweitwohnungsteuersatzung erlassen (in den Stadtstaaten Berlin, Bremen und Hamburg bestehen Landesgesetze).
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