Special charges

Special levies are monetary levies financing special tasks that are not included in the general budget (so-called parafiscal expenditure). According to the BVerfG, they must therefore be a rare exception. They are collected from a certain group of citizens and sent to a special fund. The prerequisites for collecting a special charge are:
The existence of a homogeneous group of citizens who can be separated from the rest of society. There is a group responsibility. The income from the special levy must be of benefit to the group; it is to be used for the benefit of the paying group. In addition to financing purposes, the special levies can also have control purposes. An example of special charges is the severely handicapped tax.

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