Taxation of public sector entities and public economic law - coherent dogmatics of economic aktivities of public sector entities

公共当局的经济活动既是公共经济法的问题，也是财政法的问题。在过去的几年里，公共当局的税收发生了动态变化。在欧洲影响力与日俱增的情况下，公共当局的利润税特权正受到强制。最重要的是，根据经济中立原则，他们的部分纳税义务的覆盖范围发生了变化。这导致了纳税责任的延长，特别是对流转税法而言。税法的教条和管辖权正在谨慎地探索不断变化的形势对财政结果的影响。尽管公有制经济法利用了经济中立原则的多重优势，但法理上的讨论对这一原则却视而不见。作为两个独立的法律体系，财政法和公共经济法在很大程度上是互不相关的。根据其经济活动，公共当局受到财政法和公共经济法的影响。然而，两者都提出了公共当局的经济活动和私营经济之间的分界线问题。因此，有必要将这些问题相互联系起来。这一法理上的愿望是这个项目的问题。它通过比较公共经济法和财政法，对公共当局的税收进行教条式的调整，目的是综合它们的教条式结构。该项目将特别强调公共当局根据流转税法开展经济活动的财政基础条件，重点是其历史发展。魏玛共和国末期公共当局的部分纳税义务表明，历史上与市政经济活动的限制是相似的。这一假说还没有被研究过，应该由这个项目来检验。在这一历史背景下，结合公有制经济法分析了所揭示的法律教条主义结构及其基本原理。可以预期，与制定经济中立原则有关的财政法将取得重要成果。除此之外，在公共经济法的背景下对私营经济的法律保护可以在讨论财政法中针对竞争对手的法律行动时提供有益的补充。不仅仅是因为它在数量上的重要性，市政府的经济活动和税收应该被放在这一研究项目的前台。

The economic activity of the public authorities is a matter of the public economy law as well as the fiscal law. The taxation of the public authorities has taken a dynamic evolution during the past years. Under the circumstances of the progressing European influence, the profit tax privileges of the public authorities are getting under compulsion. Above all, the coverage of their partial tax liability changes under reference to the principle of economic neutrality. This has led to an extension of tax liability especially for the turnover tax law. The dogmatics and the jurisdiction of the tax law are cautiously exploring the effects on the fiscal results of the changing situation. 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 jurisprudential desideratum is the matter of this project. It reaches for a dogmatic realignment of the taxation of the public authorities through a comparison between the public economy law and the fiscal law and aims at the synthesis of their dogmatic structures. The project is going to place special emphasis on the fiscal basic conditions for the economic activity of the public authorities according to the turnover tax law with a focus on its historical development. The partial tax liability of the public authorities at the end of the Weimar Republic indicates a historical parallel to the limitations of the municipal economic activities. This hypothesis has not been researched yet and supposed to be examined by this project. In front of the historical background the revealed dogmatic structures and their underlying principles of law are be analyzed with regards to the public economy law. Important results can be expected for the fiscal law relating to the development of the principle of economic neutrality. In addition to that, the legal protection of the private economy in the context of the public economy law can be a useful addition in the discussion about the legal action against competitors in the fiscal law. Not just because of its quantitative importance the economic activity and the taxation of the municipality shall be placed in the foreground of this research project.