Die verfassungsrechtliche Entfaltung kommunaler Finanzgarantien

The goal of this doctoral thesis is to use an interdisciplinary approach to make a contribution to the process of further rationalisation in the field of communal funding, which has been the topic of much discussion in the recent past.
First, the most important elements of the communal financial system and their significance are represented for a more consistent implementation of the requirements specified under constitutional law. Following that, a study is conducted of the existing interpretations of the development of constitutional communal financial guarantees contained in the literature and the judiciary, of the state court of justice in Lower Saxony in particular, taking the legal as well as the financial aspects into consideration. Based on this analysis, the thesis then makes suggestions as to how to optimise the understanding of the constitutional requirements. With respect to the financial adjustment between the Land and communities, the demand for the introduction of a strict principle of financial responsibility is worked out drawn up in the field of cost recovery for the tasks, which have been delegated by the Land to the communities. Besides deriving the necessity of a strict separation of the financial funds to ensure the coverage guarantee (Art. 57 Section 4 NV) on the one hand and the funding guarantee (Art. 58 NV) on the other hand, a system of indicators is developed, with the help of which it will be possible to achieve a more consistent implementation of the principle of equal burden sharing between the Land and the communities (distribution symmetry). Finally, suggestions are also made in order to improve the situation of the communities under the procedural law as well as the adjective law that are also geared towards a more effective implementation of the constitutionally guaranteed financial claims of the communities.