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Verfassungsrechtliche Anforderungen an nichtsteuerliche Umweltabgaben am Beispiel des Brennstoffemissionshandels: Eine finanzverfassungsrechtliche Unt
Hardcover
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, Book 46
ISBN13: 9783631884041
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jul 19 2022
Pages: 162
Weight: 0.81
Height: 0.50 Width: 5.83 Depth: 8.27
Language: German
Die verfassungsrechtlichen Anforderungen an nichtsteuerliche Abgaben sind insbesondere im Zusammenhang mit Umweltabgaben schon lange umstritten. Durch das seit 2021 geltende Brennstoffemissionshandelsgesetz werden Inverkehrbringer von Brennstoffen zum Erwerb von CO2-Zertifikaten verpflichtet. Dieser Zertifikatshandel soll durch steigende Preise der jeweils betroffenen Produkte zu einem sparsameren Umgang mit Benzin, Heizöl etc. anregen. Diese Arbeit widmet sich der Frage, welche finanzverfassungsrechtlichen Anforderungen sich für Umweltabgaben ergeben, und zeigt dann auf, dass der Gesetzgeber in der Einführungsphase dieser nationalen Zertifikate seinen Gestaltungsspielraum überschritten hat und die Abgaben in ihrer Erhebungsform bis einschlie lich 2026 nicht verfassungsrechtlich zu rechtfertigen sind.
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