Hypothecated tax
The term earmarking is used in different contexts. Generally means earmarking that certain funds ( or other things ) may be used only for limited purposes.
Here are some examples:
Budget law
The earmarking of public spending, is provided as an exception to the generally accepted the principle of universality. A deviation from the principle is under strict conditions but possible, with the one - or mutual cover eligibility must be made by earmarking note ( gekorene cover eligibility ). Purpose bonds are permissible only if they are prescribed by law or arising out of the origin or the nature of the income. The amount of assigned revenue are dissolved out of the total coverage and no longer available to finance all expenditure, but only as a means of coverage for specific items available. At the local level, this possibility only in exceptional cases. The fees households are excluded from the principle. The respective fees shall be calculated to cover costs. This is only possible if no other revenues are used to finance. This fee revenues are earmarked to pay for the respective tasks and not fall into the freely available mass of the household. This is especially the case with independent local PTAs ( municipal waste and water management ), whose fee revenues must be earmarked used for the above tasks delegated to it. For example, the garbage fees shall be used exclusively for waste disposal. If the total revenue expenditure in this area, the excess may not be used for other purposes, but is earmarked included in a reserve position. Such earmarking increased transparency for the citizens, because he could thus track the exact use of certain revenues. This lack of transparency in the universality principle, for although the citizens, a particular issue ( in the household under a specific " title " accounts ) to determine, but not the she -wide income. The single recovery principle are still very much American households.
Building society loans
Savings loans subject in Germany earmarking: You may only be used for residential purposes (§ 6 Building Societies Act ).
Donate
For donations earmarking usually performed by means of the call for donations. The beneficiary is, bound to the pronounced from the donor earmarking under the present legal transaction of the gift. The receiver uses the donation received is not agreed, the donor can reclaim his financial aid. To avoid any repayment demands, the recipients of donations should not determine as closely to the purpose from the outset, be no overly precise information on the use in the context of a call for donations and contact the donor in time in combination, should there be a change in the donation purpose.
According to § 58 No. 11 Tax Code earmarking of donations is only important if they are permanently supplied to the property and not used in a timely manner.
Privacy Policy
In the census decision of the Constitutional Court from 1983 is not allowed to store " data on stock undetermined use ". So one, any benefit must be set before the collection of personal data. Pursuant to § 31 Federal Data Protection Act ( BDSG ) personal data that is stored solely for purposes of monitoring data protection, data security or to ensure the proper operation of a data processing facility subject to a "special purpose limitation " and shall be used only for these purposes. Similarly, the provision of § 39 BDSG is to understand.
For public authorities must be understood that personal data may be processed only for the purpose for which it was collected ( eg § 13 para 1 Hessian Data Protection Act ( HDSG ) ). Comparable regulations contain many other laws ( eg § 78 SGB X). These regulations serve to ensure the principle of data minimization in data protection. Intended to prevent the use of these data for other purposes as provided by law and in particular the merging of data to different purposes.
The earmarking arises from the data protection concept of normative purpose limitation.