Die örtlichen Verbrauch- und Aufwandsteuern (Simon Bering)

»Local Consumption and Expenditure Taxes. Constitutional, Federal, and State-Law Constraints on Municipal Taxing Powers«: Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution - now set out in Article 105(2a) sentence 1 GG - their application continues to give rise to a host of legal questions. This paper examines these issues in depth and offers a comprehensive, foundational legal analysis.

After graduating from high school in Cologne, Simon Bering studied law at the University of Passau from 2012 to 2018. Following his first state examination, he worked as a research assistant at the Chair of Constitutional and Administrative Law with a focus on financial and tax law (Prof. Dr. Rainer Wernsmann) from 2018 to 2020, where he completed his doctorate. He earned an LL.M. at Tel Aviv University (2020/21) and undertook his legal clerkship in the district of the Higher Regional Court of Cologne (2021-2023), including a secondment to the Federal Ministry of Finance. After passing his second state examination, Mr. Bering has been practicing as an attorney at a commercial law firm since 2024.

Buch (Paperback), Deutsch, 208 Seiten