The solo is politically explosive.
The Federal Fiscal Court in Munich is now negotiating the levy.
But in the end, the Federal Constitutional Court will have to decide.
Munich – The dispute over the future of the solidarity surcharge will end up before the Federal Constitutional Court
This is indicated by the course of the hearing before the Federal Fiscal Court on Tuesday morning in Munich (Az. IX R15/20).
Although the IX.
Senate of the highest German finance court see no trend.
However, the hearing was surprisingly short, barely an hour.
In addition, to the surprise of observers and the plaintiff's representative, Prof. Roman Seer, the five-member Senate did not have a single question for the parties.
"I would have liked a discussion," Seer said on Tuesday to
to the defendant's address.
Soli: The couple considers the existing regulation to be unconstitutional
The process was triggered by a couple's lawsuit against the Soli.
The couple went to court three years ago with the support of the Taxpayers' Association, because they believed that the original purpose - the financing of German unity - had ceased to exist with the end of the Solidarity Pact II.
In addition, the spouses see the current regulation as a violation of the principle of equality, because since the law was changed on January 1, 2020, only a few taxpayers have to pay the tax.
The Treasury currently collects the solos from around 3.7 million taxpayers.
In addition to employees with top incomes, the self-employed pay the levy in particular.
Overall, the solos flushed the federal government around eleven billion euros in the coffers.
The procedure had recently attracted attention because the Federal Ministry of Finance, on the instructions of Finance Minister Christian Lindner (FDP), withdrew from the procedure at short notice - apparently without consulting Chancellor Olaf Scholz (SPD).
Scholz was the first to initiate the controversial regulation.
The solos are highly controversial among lawyers.
For example, the former President of the Federal Constitutional Court, Hans-Jürgen Papier, explained with regard to the latest regulation that the legislator was "obviously unwilling to avoid what I consider to be a clear violation of the constitution," said Papier.
As a result, the federal government runs the risk of “having to make significant tax repayments, very similar to what it had to do with the nuclear fuel tax that was declared unconstitutional.”
According to Senate President Hans-Josef Thesling, the verdict is to be announced on January 30th.
List of rubrics: © Roland Weihrauch