Fee

A fee (obsolete: Gebührnis ) is a tax which is levied on various activities of public authorities, or a fee, which is regulated by law, such as consultation fee. In colloquial usage, the term is wrongly used for other private -sector fees (eg " bank charges " ), especially in formerly state benefits (eg " telephone charges ").

Definition

Public (cash) taxes are generally referred to as taxes, contributions and fees. Taxes must be paid " without consideration " of the public sector. With contributions ( eg connection contributions) is the " possibility of using " any public facilities, the basis for a collection of contributions. Contributions are usually levied once ( eg road infrastructure contribution, water supply contribution, sewage contribution, etc. ) Where fees (eg user charges ) is the actual use (eg water consumption) the requirement for the collection.

Charges is called in financial management, the particular fees that are charged by the debtor for directly by them caused public ( state, municipal ) services or for use of public ( state, municipal ) institutions.

Because there is no legal definition of the term charges, the case law in connection to Dieter Wilke ( fees law and fundamental law, 1973) the following definition ( continued ) has developed:

A fee is a public cash benefit on the occasion individually attributable, public services the fees debtor unilaterally imposed ( by a public standard or other official act ) and is intended to be in continuation with these power their costs in whole or in part, to. meet

The attempt dogmatically attributed occasions for public charging on different principles, such as in some of the " two-tier fees phrase " by Klaus Vogel (developed in the Memorial in honor of Wolfgang Martens, 1987) holds only justified the charging of the fee either compensation for an advantage is that benefits of the assets of agents, or imposition of costs that caused the subject and for which he has to bear responsibility, is doomed in the face of varied amount of differences between the occasions on charging right actually to failure.

A distinction

• Management fees, which are due for an official act ( for example, for a building permit )
• User charges (often and in height ) depend on the use of a device ( for example, the wastewater fee ).

To be differentiated from the fee, one-time usually, also public contribution, which is charged for the provision of a service, regardless of their actual use.

Purely private invoice amounts, fees and the like are not covered by the public service fees term.

The Austrian Fees Act goes back to the paper consumption tax, which was introduced by Empress Maria Theresa to regulate the consumption of valuable raw material of paper.

Height

The Administrative Expenses Act ( VwKostG ) of the Federation ( the administrative costs of the countries laws accordingly) basically assumes reasonable fees from. The principle of reasonableness ( proportionality in the narrow sense ) requires that in addition to the legitimate interest of the general public to be reimbursed for individually discharged state benefits, the economic value or other benefit received by the recipient, is taken into account in an appropriate manner. Between two interests, a balance has to.

According to § 3Vorlage: § / Maintenance / buzer p 1 VwKostG are therefore to calculate fees sentences so that between the administrative costs taken into account the amount of the fee on the one hand and the importance of the economic or other benefits of the official act on the other hand a reasonable relationship exists ( principle of equivalence). It is therefore imperative fixing of fees to determine the average administrative expense, which is caused by an official act, and to estimate the average value or benefit, or the importance of the official act for the beneficiaries. Both quantities, administrative burden and economic value or benefit of the official act for the beneficiary are to be considered in the setting of tariffs and put in an appropriate ratio.

The fees can be derived - divide based on their contribution to the cost of administration in the following categories:

• Cost -covering fees under
• Cost-covering fees
• Cost- covering fees

In the context of the equivalence principle should apply in principle that the Atomgesetz actions premiums are collected. Under a favorable official action all those public services could be understood that enable the recipient, the perception of a legal, economic or other advantage. The public performance acts also favoring if it reduces the probability of occurrence of possible drawbacks.

Favoring non- official acts are to be provided to cover costs or fees, if the official act in the principal interest of the state is to be delivered against cost under -covering fees. The cost recovery principle in § 3Vorlage: § / Maintenance / buzer S. circumscribed 2 VwKostG. It is in contrast to the generally applicable principle of equivalence a subordinated principle which applies only in virtue express statutory provision. It thus represents a particularly be predetermined by the legislature fees at dar. It requires 3Vorlage §: § / Maintenance / buzer p 2 VwKostG that the estimated fee income does not exceed the amounts attributable to acts average personnel and operating costs. The wording of § 3Vorlage: § / Maintenance / buzer p 2 VwKostG is often interpreted as a pure cost coverage ban. This interpretation overlooks, however, that this rule contains not only the cost overruns, a below-cost ban.

Fee rates

The Administrative Expenses Act recognizes three different types of fees ( § 4Vorlage: § / Maintenance / buzer VwKostG ):

• Fixed rates
• Frame rates
• Value-related sentences

For fixed rates by the legislature, an amount for a specific official act is in compliance with the requirements of the toll- founded the law determine to be collected by the authorities for the official act (eg issuance of a permit 50 €). It is also permissible to refer to the fixed set not only on a completed official act, but it can also be formulated resource-related (eg: 15 € / hour worked).

Frame rates ( frames fees) are characterized by a minimum and a maximum amount (eg an operating license € 2000 to € 50,000 ). The actual fee is, in each case within the discretion and in compliance with the regulations in § 9Vorlage: § / Maintenance / buzer Section 1 VwKostG, with the § 3Vorlage content: § / Maintenance / buzer p 1 VwKostG is identical, from the authority to fix. Frame rates are then applied when the level provided for in the equivalence principle fee for an official act because of a different effort in the management or the economic value of individual beneficiaries may vary considerably.

If the fee according to the value of the object measured, so each value is assigned to a fixed rate. The concrete is left to the legislature. He can make the calculation of the fee directly depending of the value (eg 1% of the tax base ) or the fee according to stagger amounts (eg: € 1 per full 100 € the value).

Pausch fees under § 5Vorlage: § / Maintenance / buzer VwKostG are not independent of fee; they are aimed solely at simplifying the billing for beneficiaries who take official acts more ofter. But you need to be oriented in accordance with the law on the principle of equivalence or the cost recovery.

The actual fee levels must be determined or determinable by any law. Basis of radio and Internet charges, for example, the license fee State Treaty. The amount of court fees can be found in the Court Fees Act and the Costs of Arbitration especially. Municipal fees must be determined by a fee schedule to be lawful; these statutes in turn is based on a state law ( local tax law ).

Some administrations use today rubberized revenue stamps; it is purchased by the debtor with "real " money and glued as proof of payment to the relevant documents.