Online message – Friday, September 22, 2023
procedural law | Suspension of the execution of property tax valuation notices (FG)
Suspension of the execution of a property tax assessment is only possible in exceptional cases if the applicant justifies the application with constitutional doubts about the validity of the new regulations on the property tax assessment base in the federal model (FG Berlin-Brandenburg, decision of September 1, 2023 – 3 V 3080/23; not legally binding).
The FG Berlin-Brandenburg further explains:
The suspension or cancellation of enforcement due to the claim to validity of every law that has formally come into being in accordance with the constitution additionally requires that the applicant has a special legitimate interest in the granting of interim legal protection, which takes precedence over the public interest in the enforcement of the law.
In the case decided, the applicant justified the requested suspension of enforcement exclusively with constitutional doubts.
The tax court did not determine that the applicant had a particular legitimate interest and therefore rejected the application.
The tax court did not comment on the question of whether there were any doubts about the constitutionality of the new property tax valuation regulations.
A notice:
The appeal admitted by the tax court has not yet been filed.
Those: FG Berlin-Brandenburg, press release from. September 21, 2023 (il)
Location(s):
NWB EAAAJ-48996