Local law

A key focus of our work is the law of local ordinances (cemetery ordinances, waste water fee ordinances, street cleaning ordinances etc.) in the context of the self-government of municipalities. The first question to ask here is what jurisdiction do municipalities have to issue regulations affecting a certain area of life. The guarantee of self-government of municipalities (Article 28(2) GG) guarantees municipalities the right to regulate their own affairs within the framework of the applicable laws only. Any existing federal or state law takes priority over local ordinances. The content of an ordinance can be challenged before the administrative court through an action for judicial review, S. 47(1)(2) VwGO. Ordinances are also frequently brought to the administrative courts for review incidentally, e.g. through action taken against a decision to impose fees or dues. We advise smaller municipalities, in particular, on issues such as legislation and preparing ordinances so that they can avoid these risks.

The legal basis for collecting municipal taxes (e.g. development fees, disposal fees, highway construction contributions) is the municipal tax law of each Land, frequently in connection with a municipal ordinance. These must govern who pays what in each case. These processes frequently follow The Fiscal Code of Germany (AO).