Kommunale Straßensanierung: Steuerfinanzierung muss Beitragsfinanzierung ablösen

The common German practice of financing the renovation of municipal streets via contributions from home owners is based on the assumption of special advantages for the home owners. But there are no such special advantages. These assumed advantages are wrongly constructed by the courts, and thus this form of financing is totally arbitrary. Generally, the charging of contributions and fees — based on the principle of equivalence — is not applicable for the financing of street renovations. Municipal streets are “public goods”. Renovating them must be financed by taxes. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013