Er Skatteministeren Under Grundlovens § 46, Stk. 2, Stadig Bundet Af Finansloven I Forhold Til Forudsat Udgiftsafholdelse Eller Forudsat Anvendelse Af Statens Økonomiske Midler? Eller Er Han Alene Eller Sammen Med Finansministeren Også På Det Retsområde Reelt Og Retsstridigt Blevet Enevældig/Almægtig I Sit Eget Kongedømme Eller Inden for Sit Ressortområde? (Is the Danish Minister of Taxation Under Article 46, Section 2 of the Danish Constitution Still Bound by the Act on the Budget in Relation to Presupposed Public Spending or Presupposed Spending of Public/State Funds? Or Has He Alone or Together with the Danish Minister of Finance Also within that Legal Area in Reality and Unconstitutionally Become Absolute King in His Own Dominion or within His Resort Area)
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Title:
Er Skatteministeren Under Grundlovens § 46, Stk. 2, Stadig Bundet Af Finansloven I Forhold Til Forudsat Udgiftsafholdelse Eller Forudsat Anvendelse Af Statens Økonomiske Midler? Eller Er Han Alene Eller Sammen Med Finansministeren Også På Det Retsområde Reelt Og Retsstridigt Blevet Enevældig/Almægtig I Sit Eget Kongedømme Eller Inden for Sit Ressortområde? (Is the Danish Minister of Taxation Under Article 46, Section 2 of the Danish Constitution Still Bound by the Act on the Budget in Relation to Presupposed Public Spending or Presupposed Spending of Public/State Funds? Or Has He Alone or Together with the Danish Minister of Finance Also within that Legal Area in Reality and Unconstitutionally Become Absolute King in His Own Dominion or within His Resort Area)
Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 11, 2018 erstellt
Description:
Danish Abstract: Artiklen redegør for 1) indholdet af Grundlovens § 46, stk. 2, samt det dobbelte hjemmelskrav ved statslig udgiftsafholdelse og 2) for de øvrige finansretlige krav ved statslig udgiftsafholdelse. Artiklen redegør 3) tillige for SKATs manglende anvendelse af økonomiske midler afsat på finansloven til bekæmpelse af rocker- og bandekriminalitet i perioden 2010 – 2017 og for Skatteministerens retsopfattelse vedrørende dette tilfælde. Endvidere vurderer/analyserer artiklen, 4) bl.a. hvilke krænkelser af Grundloven mv. de omhandlede undladelser fra SKAT udgør, og hvilke retlige konsekvenser der generelt er mulige. Endelig 5) finder artiklen under den statsretlige litteratur to yderligere retssædvaner contra legem på grundlovsniveau i forhold til Grundlovens § 46, stk. 2, og analyserer, om og hvorledes disse kan ændres
English Abstract: The article explains 1) the content of article 46, section 2 of the Danish Constitution and the double requirement of legal basis (statutory authority and legal authority) and 2) the other constitutional requirements for public spending. The article also explains 3) the Danish tax authorities' lack of spending of funds earmarked on the Act on the Budget to the fight against organized crime in 2010–2017 and for the The Danish Minister of Taxation's legal perception with regard this lack of budgetary compliance. Furthermore, the article analyzes, 4) e.g. what consequences of the Danish Constitution, etc., these failures in question from the Danish tax authorities represent, and which legal consequences there in general are applicable. Finally, 5) the article finds under the constitutional literature two further constitutional customs contra legem/customary law in relation to the Danish Constitution article 46, section 2 and analyzes, if or how these constitutional customs/the customary law can be changed