Die Gesamtschuld für öffentlich-rechtliche Geldleistungsverpflichtungen. Zu den schuld- und verfahrensrechtlichen Aspekten einer Schuldverbindung auf ein einheitliches Leistungsinteresse
Year: 2013
Author: Krumm, Marcel
Die Verwaltung, Vol. 46 (2013), Iss. 1 : pp. 59–86
Abstract
There are a variety of obligatory relations between state and citizens. They share mutual judical questions und issues of regulation that are attributed to the topic of a general law of obligations under public law. The existence of joint and several liability for monetary obligations under public law illustrates a partial aspect in that respect. Various administrative laws presume the existence of joint and several liability for monetary obligations under public law as a legal institution. At first the different legal relationships must be comprehended in terms of the relevant field of law and associated particular legislative powers. Focusing on the relationship between the state in the role of a creditor on the one hand, and the individual debtor on the other hand, the transferability of sec. 421 ff. BGB (German Civil Code) to the field of public law has to be considered. In part this is a matter of punctually complementing sec. 44 AO (The Fiscal Code of Germany), in part it is a question of transferring it to a large extent. There is no need to raise the question of reservation of statutory powers because the legal regulation imposing the monetary obligation itself also comprises joint liability. It is important that completion and transfer are congruent with the legal context of public law: on the one side, with respect to the interaction with the law regarding the administrative procedure and on the other side, with respect to the substantial statutory provisions of public law und their characteristics.
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Journal Article Details
Publisher Name: Global Science Press
Language: German
DOI: https://doi.org/10.3790/verw.46.1.59
Die Verwaltung, Vol. 46 (2013), Iss. 1 : pp. 59–86
Published online: 2013-01
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 28