Structure of Legal Acts which Determine the Payable Obligations of Municipal Authorities in European Countries

Along with the competence of Municipalities to administrate tasks of local importance comes the responsibility to finance these tasks of communal administration. This can be regulated in different ways, as will be shown by this elaboration.

Inhaltsverzeichnis (Table of Contents)

• A. Introduction
• B. Germany
  • I. Constitutional Foundations
  • II. Revenues and Tax Law
    • 1. Communal Dues
      • a) Legal Basis
      • b) Types of Communal Dues
        • aa) Taxes
        • bb) Charges
        • cc) Shares
    • 2. The Rules of Precedence
      • a) Particular Covering Resources
        • aa) Miscellaneous Revenues
        • bb) Charges for Efficiency
      • b) General Covering Resources
      • c) Loans
    • 3. A Practical Problem: Cross Border Leasing
  • III. Budget Law
    • 1. Constitutional Provisions
      • a) Personal Responsibility in Terms of Money
      • b) The Burden to Provide Financing
        • aa) The Relationship between the Federation and the Federal States
        • bb) The Relationship between the Federation/Federal States and the Communes
          • (1) Principle of Connection
          • (2) Communal Tasks Delegated by the Federal States
          • (3) Communal Tasks Delegated by the Federation
    • 2. Provisions in Communal Laws
      • a) Budgetary Principles
      • b) The Annual Budgetary By-law
        • aa) The Annual Budget
        • bb) Extracurricular Expenditures
        • cc) Commitment Authorisation
  • C. Austria
    • I. General Principles and Key Data
    • II. Financial Agreements over several years
    • III. Dialogue between Local Authorities, Federal States and Federal Government
    • IV. Tax Sharing Criteria
    • V. Charges and their Political Aspects
    • VI. Special Financial Funds
    • VII. Advantages of joint Federal Taxes
    • VIII. Cost-bearing Provisions
    • IX. Consulting Mechanisms in the Sphere of Delegated Authority

  Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

  This work aims to provide a detailed analysis of the legal framework governing the financial obligations of municipal authorities in European countries, particularly in Germany and Austria. The focus is on how the legal structures within these countries ensure the funding of municipal tasks. The key themes explored are:
  • The constitutional foundations of municipal finance in Germany and Austria
  • The different types of revenues available to municipalities, including communal dues, taxes, charges, and shares
  • The rules of precedence in allocating financial resources to municipal tasks
  • The role of budget law in regulating municipal financial management
  • The interplay between municipal authorities, federal states, and federal governments in financial matters

  Zusammenfassung der Kapitel (Chapter Summaries)

  A. Introduction

  This chapter introduces the concept of municipal financial responsibility, highlighting the need for legal frameworks to regulate the funding of local administration tasks.

  B. Germany

  This section examines the legal structures governing municipal finance in Germany, starting with the constitutional foundations and moving on to revenues and tax law, and finally budget law.

  I. Constitutional Foundations

  This section analyzes the constitutional principles that underpin municipal finance in Germany, emphasizing the division of responsibilities between the federal government, federal states, and municipalities, and the importance of the right to local self-administration.

  II. Revenues and Tax Law

  This section delves into the various sources of income available to municipalities, including communal dues, which are further classified into taxes, charges, and shares. It also explains the legal basis for these revenue streams.

  III. Budget Law

  This chapter examines the role of budget law in regulating municipal financial management, covering constitutional provisions relating to financial responsibility, the relationship between different levels of government in terms of financing, and the legal framework governing municipal budgeting processes.

  C. Austria

  This section focuses on the legal structures governing municipal finance in Austria, exploring various aspects of financial management in this context.

  I. General Principles and Key Data

  This chapter provides an overview of the general principles guiding municipal finance in Austria, along with key data relevant to this area.

  II. Financial Agreements over several years

  This section discusses the practice of multi-year financial agreements in Austria, analyzing their role in municipal financial planning.

  III. Dialogue between Local Authorities, Federal States and Federal Government

  This chapter examines the processes and mechanisms for communication and coordination between local authorities, federal states, and the federal government regarding financial matters in Austria.

  IV. Tax Sharing Criteria

  This section analyzes the criteria used to allocate tax revenue between different levels of government in Austria.

  V. Charges and their Political Aspects

  This chapter explores the use of charges in Austria as a source of municipal income, examining their political implications and how they are managed.

  VI. Special Financial Funds

  This section discusses the establishment and management of special financial funds in Austria, analyzing their purpose and function in municipal finance.

  VII. Advantages of joint Federal Taxes

  This chapter examines the benefits of shared federal taxes in Austria, highlighting how these revenue streams contribute to municipal finance.

  VIII. Cost-bearing Provisions

  This section explores the legal provisions in Austria regarding cost-sharing arrangements, examining how these provisions influence municipal finance.

  IX. Consulting Mechanisms in the Sphere of Delegated Authority

  This chapter analyzes the mechanisms for consulting on matters related to delegated authority in Austria, highlighting their role in ensuring effective coordination between different levels of government in financial matters.

  Schlüsselwörter (Keywords)

  This work focuses on the legal frameworks governing the financial obligations of municipal authorities, particularly in Germany and Austria. Key terms and concepts include: municipal finance, communal dues, budget law, tax sharing, constitutional foundations, local self-administration, financial agreements, charges, cost-bearing provisions, and consulting mechanisms.

Details

• Autor: Wolfgang Tiede (Autor:in)
• Erscheinungsjahr: 2007
• Seiten: 16
• Katalognummer: V169722
• ISBN (eBook): 9783640881086
• ISBN (Buch): 9783640881284
• Sprache: Englisch
• Schlagworte: structure legal acts determine payable obligations municipal authorities european countries