Party Finance II Case
Germany Federal Constitutional Court
8 BVerfGE 51 (1958)
- Written by Kelly Simon, JD
Facts
In Germany, federal law allowed individuals to deduct political contributions from their net taxable incomes. This policy sought to help German political parties with the high costs of running modern political campaigns. Several German states (the states) (plaintiffs) challenged the constitutionality of the federal tax deductions for political contributions. The German states argued that the deductions from taxable income amounted to the unequal and unconstitutional government support of some political parties. Additionally, the German states contended that the tax deductions for political contributions were more often made by wealthier people and corporations. Thus, the government’s tax deduction incentive unfairly favored political parties supported by wealthy individuals and large corporations and disfavored the political parties favored by less wealthy individuals.
Rule of Law
Issue
Holding and Reasoning ()
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