Читать книгу German Profit Taxes - Christoph Freichel - Страница 12

Fees (under public law) are also levies by the state for the realization of earnings. In contrast to taxes, however, the performance by the citizen (in the form of a fee) is matched by a counter-performance by the state. Thus, they are levied for the actual, individual use of public facilities; the equivalence principle applies. A distinction must be made between the following:

•Administrative fees (e.g. passport fees, motor vehicle registration fee),

•Utilization fee (e.g. road tolls, entrance fee for the local public swimming pool, trash collection fee), and

•Licensing fees (e.g. for concession fees, UMTS-license fees).