Term and Meaning of the Exemption List
Die Exemption List is a term from German law, referring especially in the context of statutory fee regulations to a list specifying which individual fees are fully or partially exempt from payment obligations. The exemption list is mainly used in administrative guidelines, statutes, and fee law. Its purpose is to clearly and bindingly define for which official acts, services, or items no fees will be charged. The design and consequences of the exemption list may vary depending on the regulatory context.
Legal Basis of the Exemption List
Classification under Fee Law
In German fee law, authorities and public law entities are generally entitled to charge fees for individually attributable public services (§ 3 para. 1 Administrative Procedures Act – VwVfG). The exemption list is the exception, explicitly excluding certain facts or groups of persons from this obligation. The legal basis for creating an exemption list is often found in specific cost regulations (e.g., administrative cost laws of the federal states, court cost laws, fee schedules).
Typical Anchoring in Laws and Statutes
Exemption lists are
- in laws, such as §§ 3 ff. JVKostG (Act on Justice Administration Costs),
- in statutory instruments (e.g., fee schedules for specific administrative services),
- in municipal statutes (e.g., fee schedules for cultural institutions or museums)
listed. The legislative or statutory authority lists, conclusively or by way of example, those cases, actions, or groups of persons for which fees must not or should not be charged.
Scope of Application of the Exemption List
Administration and Authorities
In administrative proceedings, the exemption list regularly stipulates which administrative acts are not subject to fees. Common examples include official acts in the social and humanitarian sector, applications from non-profit organizations, or, in certain cases, the issuance of certificates to those in need.
Judiciary
Exemption lists are also applied in the procedural field of justice. Here, it is defined for which proceedings or parties no court fees apply. This particularly concerns proceedings of significant public interest (e.g., constitutional complaints of general importance) or parties who are granted exemption by law (e.g., legal aid recipients, certain state authorities).
Municipal Services
For municipal services such as the use of public facilities (schools, libraries, sports venues), exemption lists determine the exemption from fees. Often, for example, children and adolescents, municipal sponsors, or charitable associations are exempted from fees.
Content and Scope of an Exemption List
Conclusive and Non-Conclusive Exemption Lists
Exemption lists can be designed as
- conclusive (taxative) or
- non-conclusive (exemplary)
in nature. A conclusive exemption list contains all fee-free facts or groups of persons. Non-conclusive exemption lists provide examples, but also allow fee exemptions in individual cases beyond the listed examples.
Typical Contents
Matters typically governed in exemption lists include:
- Exemptions for specific groups of persons (e.g., recipients of social welfare, minors)
- Exemptions for particular services (e.g., issuance of certificates in case of death)
- Fee exemption for procedures that are of direct public or government interest
Legal Consequences of Inclusion in the Exemption List
For the scenarios included in the exemption list, the obligation to pay fees ceases to apply by law or due to an appropriate statutory provision. This creates a statutory obligation on the authority not to levy fees if the conditions are met.
Limitations and Exceptions
Binding Effect and Scope for Discretion
The exemption list is binding on the authority, meaning it is obliged to observe the exemption from fees. There is generally no room for discretion, unless the fee schedule expressly provides for exceptions or choices.
Statutory Amendments and Adjustments
The contents of exemption lists are reserved for the legislator or regulation issuer and can be adjusted or expanded within the scope of legal amendments. However, this does not entitle affected parties to demand permanent fee exemptions.
Practical Examples for Exemption Lists
- Justice Administration Costs Act (JVKostG): Exemption of certain authorities from fees for the provision of information.
- Municipal Cemetery Fee Statutes: Inclusion of exemptions from fees for specific deaths or social groups.
- Administrative Fee Schedules: Fee exemption for the indigent or humanitarian organizations, such as the German Red Cross.
Distinction: Exemption List and Fee Exemption
The term “exemption list” is technically closely related to fee exemption, but not identical. While a fee exemption can also be granted on application in individual cases, the exemption list constitutes a general and binding regulation for the administration regarding a fee-free scenario.
Significance and Purpose of the Exemption List in the Legal System
The exemption list serves the purpose of avoiding social hardship, preserving the public interest, preventing unnecessary fee collection in mass procedures, and providing legal certainty for citizens and the administration. It is an essential instrument for designing the fee system in a differentiated and fair manner.
Summary
The exemption list is a central element in many statutory fee regulations of public law and conclusively or exemplarily regulates for which services or groups of people no fees are charged. It ensures legal certainty and transparency, excludes specific actions from standard fee collection, and serves as an instrument of social justice and administrative simplification. Since the exemption list is applied across various legal fields and levels (federal, state, local), the respective fee schedule is always authoritative. The precise structure and handling are governed by the relevant law and statutory provisions.
Frequently Asked Questions
What legal requirements must be met for a product or company to be included in an exemption list?
The inclusion of a product or company in an exemption list requires compliance with the specific legal requirements of the relevant list. For example, an exemption list under public procurement law may stipulate that only companies providing certain reliability and suitability proofs and not subject to exclusion under § 123 or § 124 GWB can be included. For product-specific exemption lists, such as those in the pharmaceutical or food safety sectors, relevant quality and safety standards must also be met. Inclusion usually involves a formalized review process in which competent authorities or independent bodies verify compliance. Note that, depending on the type of exemption, further legal provisions such as data protection or competition laws may also need to be observed. A legal right to inclusion may exist if the statutory requirements are clearly met; otherwise, judicial review proceedings may be initiated.
What are the legal consequences for those concerned when included in an exemption list?
Inclusion in an exemption list entails various legal consequences for the affected companies or products—depending on the context. For example, in procurement law, inclusion means that companies may be favored or even permitted to participate in public tenders without repeated verification of their suitability and reliability. For products, such as in the pharmaceutical sector, inclusion can mean they may be placed on the market or distributed without further individual review. In some cases, being listed on an exemption list is associated with tax or administrative reliefs. However, those affected may also be subject to additional legal oversight, such as regular audits or compliance checks. Negative legal consequences generally do not arise, provided that inclusion does not result in additional regulatory obligations.
What legal remedies are available against a decision refusing entry into an exemption list?
Those affected by a refusal to be included in an exemption list have various legal remedies. First, depending on the applicable substantive law, a formal objection can be filed within a legal deadline; subsequently, judicial review by an administrative court is usually possible. It is essential that the refusal is based on a comprehensible and legally reviewable justification, as authorities are obliged to give reasons. Affected parties may also apply for interim relief if special disadvantage arises from non-inclusion. For specific exemption lists administered privately or by industry associations, legal protection is governed by applicable association law or by rules on general terms and conditions (GTC), if applicable.
Are there special data protection requirements for the maintenance and publication of an exemption list?
Yes, maintaining and publishing an exemption list is always subject to compliance with data protection requirements, particularly the General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG). If personal or sensitive company data are included in a publicly accessible list, there must be a suitable legal basis; often, consent of the data subjects is required or legitimate interests must be weighed. Transparency must also be ensured regarding the data processing; affected individuals must be informed about the purposes, scope, and duration of data processing. Procedures for correction, blocking, or deletion of incorrect entries must be in place. Data protection officers should regularly be involved in the creation and maintenance of such lists.
Are there liability risks for those responsible for an exemption list?
Those responsible for an exemption list may be held liable, especially if inclusions or exclusions are made erroneously and third parties suffer damage as a result. Liability bases may arise from contract law, tort law (§§ 823 ff. BGB), or specific public law liability provisions. Gross breaches of duty, such as listing unsuitable or legally inadmissible products or companies, may lead to claims for damages. There is also potential liability for breaches of data protection regulations, which may carry significant fines. To minimize liability risks, a transparent, documented, and ongoing review-based listing and review strategy is recommended.
Can entries in an exemption list be reversed or deleted?
Yes, entries in exemption lists can and must be amended or deleted under certain legal conditions. This is mandatory if essential conditions change, such as the reliability of a listed company or if products no longer meet statutory requirements. The procedure for deletion or amendment is usually set out in the relevant listing conditions and must comply with the principles of due administrative process, including hearing of the affected parties. There is also a regular right to correction under Art. 16 GDPR, if personal data are incorrect. For public exemption lists, deletion can also be requested by notice and subject to judicial review.
Do special legal frameworks apply to international exemption lists?
International exemption lists are subject not only to national but also to supranational and international legal provisions. If companies or products are listed in multiple states, the respective national law is generally decisive, particularly concerning admission requirements and data protection. European regulations such as the GDPR or specific trade agreements may impose further obligations and rights. For cross-border exemption lists, such as those at the EU level, harmonized standards often must be met. The specific responsibilities and supervisory rights of authorities, especially with regard to objection procedures or judicial review, must be observed. Compliance with all applicable legal systems is thus imperative for international exemption list systems and should be legally grounded.
