This claim arises from case law!
Property tax must be paid back from 2002 until today!
As the Federal Constitutional Court ruled on April 10, 2018 (1 BvL 11/14, 1 BvR 889/12, 1 BvR 639/11, 1 BvL 1/15, 1 BvL 12/14), the provisions of the Valuation Act on Uniform valuation of real estate in the "old" federal states since the beginning of 2002 incompatible with the general principle of equality. The legislature's adherence to the main assessment date of 1964 leads to serious and comprehensive unequal treatment in the valuation of real estate for which there is no sufficient justification. With this justification, the First Senate of the Federal Constitutional Court declared the provisions to be unconstitutional.
Although the BVerfG has obliged the legislature to make new regulations by December 31, 2019 at the latest and up to this point in time the unconstitutional rules may continue to be applied, the BVerfG does not have the rights to approve an unconstitutional situation. The Federal Constitutional Court has never had the power to remedy an unconstitutional situation, even if it was only for a limited period of time. The Federal Constitutional Court can only determine whether a situation is constitutional or unconstitutional, no more and no less, and according to Article 31 of the Federal Constitutional Court Act, decisions of the Federal Constitutional Court have the force of law.
If one looks at the decision of the BVerfG in consensus with its fundamental decisions, this means that the extent of these decisions is much more important than it first appears. This becomes clear when one reads the following legal statements of the Federal Constitutional Court:
a) “If a legal regulation violates the Basic Law, the fundamental consequence is that it must be declared void.”…. (BVerfGE 55, 100)
b) “If the Federal Constitutional Court finds that a law passed after the entry into force of the Basic Law is void due to contradiction with the Basic Law, this law is legally ineffective from the outset.” BVerfG – 2 BvG 1/51 of October 23, 1951
c) "If the Federal Constitutional Court finds that a norm is unconstitutional, this has the same effect as a declaration of nullity that courts and administration may no longer apply the norm, insofar as this results from the decision (cf. BVerfGE 37, 217 [261 ]). For the legislature, such a decision justifies the obligation to create a legal situation that corresponds to the constitution.”
(First Senate of October 8, 1980 - 1 BvL 122/78, 61/79 and 21/77)
And finally ...
According to the decision of the Federal Constitutional Court, the assessment law has been unconstitutional since 2002 at the latest. If one follows the legal principles of the BVerfG, the nullity already occurs in 1964, the year of the promulgation.
In Germany, the law uses the terms ineffectiveness and nullity largely synonymously. The legal literature, on the other hand, describes a legal act (contract, declaration of intent, administrative act, procedural act, etc.) as ineffective if the legal act was initially effective but becomes ineffective due to later events and it is possible to remedy the existing defect. The term nullity includes a more far-reaching, radical sub-form of ineffectiveness. This includes legal acts that have no legal effect from the start and for which a cure is usually not possible. Both have underlying deficiencies in common, the severity of which decides whether they can be cured. The legislature uses the concept of nullity to mean that the legal transaction is to be regarded as if it had not been carried out at all. If nullity is to occur, the law generally uses the term "void", but the terms "ineffective" and "cannot" are also used to designate grounds for nullity.
As a result, the municipality and city are legally obliged to repay all collected property tax payments plus interest and compound interest from 2002 onwards.
Agenda
- A friendly letter with the request for repayment together with interest and compound interest to the mayor of the municipality / city as the main person responsible
- An invoice for the property tax amounts plus interest to the mayor, as an organ of the municipality / city
- reminder 1
- Reminder 2 - Notice of Default
- Hand over the dunning attorney - done
Procedure according to commercial law aspects:
- A friendly letter with the request for repayment together with interest and compound interest to the mayor of the municipality / city as the main person responsible
- An invoice for the property tax amounts plus interest to the mayor, as an organ of the municipality / city
- reminder 1
- Reminder 2 - Notice of Default
- If necessary, a declaration of commitment (affidavit) – this replaces a court hearing in commerce
- Filing an application for insolvency with the court if the municipality / city as the debtor is not willing and able to pay back the money wrongly received.
Principles quoted from the judgment
Link to the verdict unconstitutional property tax burden (applicable: nationwide!): https://www.bundesverfassungsgericht.de/SharedDocs/Entscheidungen/DE/2018/04/ls20180410_1bvl001114.html on the judgment of the First Senate of April 10, 2018
- 1 BvL 11/14 –
- 1 BvL 12/14 –
- 1 BvL 1/15 –
- 1 BvR 639/11 –
- 1 BvR 889/12 –
- The legislature has a great deal of leeway when choosing the basis of assessment and when designing the valuation rules of a tax, as long as they are suitable for recording the reason for the tax being charged and at the same time realistically depicting the relationship between the economic goods.
- If evaluation rules generally do not allow an evaluation that is close to reality in relation to them, even the avoidance of administrative effort, no matter how great, does not justify their use. Even the low level of a tax does not justify the use of such unrealistic valuation rules.
- The suspension of the periodic main assessment originally provided for in the law of unit valuation since 1964 inevitably leads to an increasing degree of unequal treatment due to value distortions, which at least since 2002 have not been carried out either by avoiding the expense of new main assessments or by the low level of the individual tax burden practicality considerations are justified.
It is interesting for the tenants in this respect: property tax is apportioned to the rent. So you can write to your landlord in a friendly manner and ask him to initiate this reclaim and to reduce your own rent by the corresponding amount.
Source: ML
In the consciousness of :One. However, if you go about it a little differently, there is still a claim in the system.
Update:
After the publication it turns out that many still remain in the slave position. So: there is a repayment claim in the system that you can assert.
What you should understand, of course: as WHAT do you write to the other side? Certainly not as an unknown, insured person.
Then, of course, the question of “success” arises… the first success would probably be to pay NO more property tax in the future and to have garbage fees and street cleaning etc. billed.
In a state governed by international law, taxes are ok... you put them together for common things. For a very long time, however, all communities have been commercial companies that use the trick with debt money to deduct all values. Which company is entitled to taxes? Especially since: where does the money actually go?
Anyone who now has a conscience can refuse to pay taxes for reasons of conscience. The book can be downloaded here.
Georg Olms Verlag Hildesheim 1991 DM 29,80 The only monograph on this subject that has been published in German. I chose a sentence by Stanislaw J. Lec as a preface: "If the state sees itself threatened by a small thought, it is clear that d...
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