Zur Besteuerung der öffentlichen Hand

The economic activity of the public authorities is a matter of the public economy law as well as the fiscal law. The jurisprudential discussion blots out the principle of economic neutrality although the public economy law took manifold advantage of this principle. Being two independent law systems, the fiscal law and the public economy law are largely unrelated. According to its economic activities the public authorities are affected by the effects of both, the fiscal and the public economy law. Nevertheless both broach the issue of the boundary lines between the economic activities of public authorities and the private economy. Therefore it is necessary to refer these matters to each other. This study strives for a dogmatic realignment of the taxation of such bodies by comparing public economy and fiscal law. It can thus be read as an attempt to recover taxation as a field of administrative law.

ist Inhaber des Lehrstuhls für Öffentliches Recht, Verwaltungsrecht, Religionsverfassungs- und Kirchenrecht sowie Steuerrecht an der Universität Tübingen.