Nettoprinzip (Steuerrecht)
Nach dem objektiven Nettoprinzip dürfen in Deutschland grundsätzlich nur Nettoeinnahmen, also Einnahmen nach Abzug von Werbungskosten oder Betriebsausgaben, Gegenstand der Einkommenbesteuerung sein. Das subjektive Nettoprinzip verhindert die Besteuerung des Existenzminimums. Das objektive und subjektive Nettoprinzip sind Ausfluss des Leistungsfähigkeitsprinzips, welches das Bundesverfassungsgericht aus {{#switch: juris
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}}{{#if: 3||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} GG ableitet. Danach muss sich die Steuer nach der individuellen finanziellen Leistungsfähigkeit bemessen, damit jeder Steuerpflichtige nur in dem seiner individuellen Leistungsfähigkeit entsprechenden Umfang zur Einkommensteuer herangezogen wird. Das Nettoprinzip begrenzt somit den Gestaltungsspielraum des Steuergesetzgebers.
Objektives Nettoprinzip
Grundsatz
Das objektive Nettoprinzip gebietet, dass der Steuerpflichtige Aufwendungen, die er zur Erzielung von Einnahmen aufwendet, von den Einnahmen absetzen (= abziehen) darf.<ref name="Breinersdorfer.2494">Stefan Breinersdorfer: Abzugsverbot und objektives Nettoprinzip – Neue Tendenzen in der verfassungsrechtlichen Kontrolle des Gesetzgebers. In: DStR, 49/2010, S. 2494</ref><ref>Seer. In: Tipke, Lang: Steuerrecht, 19. Auflage 2008, §13 Rz. 103</ref> Denn nur das verbleibende Nettoeinkommen steht zur Befriedigung privater Bedürfnisse auch tatsächlich zur Verfügung.<ref>BVerfG, 2 BvL 1/07 vom 9. Dezember 2008. Absatz-Nr. (62)</ref>
Beispiele für einkünfteerzielungsbedingte Aufwendungen, die von den Einnahmen abgezogen werden, sind z. B. Fachliteratur, Werkzeuge, Bürobedarf, Bewerbungskosten, Fortbildungskosten, Kreditzinsen, die Kosten für Fahrten zwischen Wohnung und Arbeitsstätte, Mehraufwendungen für doppelte Haushaltsführung.
Unmittelbarer Verfassungsrang
Das Bundesverfassungsgericht hat bisher offengelassen, ob das objektive Nettoprinzip Verfassungsrang hat, weil das bisher noch nicht für ein Urteil entscheidungserheblich wurde.
Nach der in der Literatur vertretenen Ansicht verbietet der in der Finanzverfassung gemäß {{#switch: juris
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}}
|ch=Art. 106 |buzer=Art. 106 ||leer=Art. 106 [Anbieter/Datenbank fehlt] |#default=Art. 106[Anbieter/Datenbank unbekannt]
}}{{#if: 106||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} GG und {{#switch: juris
|juris=Art. 107 |by=Art. 107 |hh |mv |rlp |st |th=Art. 107 |sh=Vorlage:Str replace+Artikel+107&psml=bsshoprod.psml&max=true Art. 107 |revosax=Art. 107 |dejure=Art. 107 |RIS-B={{#if: |Art. 107 |Art. 107 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 107 |Art. 107
}}
|ch=Art. 107 |buzer=Art. 107 ||leer=Art. 107 [Anbieter/Datenbank fehlt] |#default=Art. 107[Anbieter/Datenbank unbekannt]
}}{{#if: 107||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} GG vorgegebene Typus der Einkommensteuer einen strukturellen Umbau zu einer „Bruttosteuer“ bzw. einer Objektsteuer, da das objektive Nettoprinzip als Typus bestimmendes Merkmal für die Einkommensteuer identitätsstiftend ist. Im Übrigen besteht ein weiter Gestaltungsspielraum für den Steuergesetzgeber.<ref>Monika Jachmann: Objektives Nettoprinzip als tragendes Element im Gesamtsystem des Steuerrechts und Grenze für die Steuerpolitik. In: DStR, Heft 34, 2009, Beihefter, S. 129, 130, mit weiteren Nachweisen</ref>
Mittelbarer Verfassungsrang
Besteuerung nach Leistungsfähigkeit
Das objektive Nettoprinzip ist nach der Rechtsprechung des Bundesverfassungsgerichts jedenfalls die konkrete gesetzliche Ausgestaltung des verfassungsrechtlichen Leistungsfähigkeitsprinzips, und als solche eine Grundentscheidung, die der Gesetzgeber folgerichtig umzusetzen hat. Dies bedeutet, dass grundsätzlich alle erwerbsbedingten Kosten abzugsfähig sein müssen.<ref>Hans-Erich Kiehne: Grundrechte und Steuerordnung in der Rechtsprechung des Bundesverfassungsgerichts. C.F. Müller Verlag, 2004, ISBN 3-8114-5210-X, S. 30</ref> Die Verfassungskonformität von Ausnahmen vom objektiven Nettoprinzip werden an {{#switch: juris
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}}
|ch=Art. 3 |buzer=Art. 3 ||leer=Art. 3 [Anbieter/Datenbank fehlt] |#default=Art. 3[Anbieter/Datenbank unbekannt]
}}{{#if: 3||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 GG (Allgemeiner Gleichheitssatz) gemessen. Der Gesetzgeber muss im Interesse verfassungsrechtlich gebotener steuerlicher Lastengleichheit darauf achten, dass Steuerpflichtige mit gleicher Leistungsfähigkeit auch gleich hoch besteuert werden (horizontale Steuergerechtigkeit), während die Besteuerung höherer Einkommen im Vergleich zur Steuerbelastung niedrigerer Einkommen angemessen sein muss (vertikale Steuergerechtigkeit). Maßstab für die Gleichheit oder Ungleichheit der Besteuerung ist das Gebot der Folgerichtigkeit.<ref>Stefan Breinersdorfer: Abzugsverbot und objektives Nettoprinzip – Neue Tendenzen in der verfassungsrechtlichen Kontrolle des Gesetzgebers. In: DStR, 49/2010, S. 2493</ref> Dieses Prinzip besagt, dass der Gesetzgeber Wertungswidersprüche zu vermeiden hat, indem er an seine eigenen Grundentscheidungen widerspruchsfrei anknüpft. Eine der Grundentscheidungen ist das objektive Nettoprinzip.
Nicht jede Abweichung vom objektiven Nettoprinzip (Ungleichbehandlung) ist auch eine Verletzung der Verfassung. Das Grundrecht eines Steuerpflichtigen ({{#switch: juris
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}}
|ch=Art. 3 |buzer=Art. 3 ||leer=Art. 3 [Anbieter/Datenbank fehlt] |#default=Art. 3[Anbieter/Datenbank unbekannt]
}}{{#if: 3||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 GG) ist dann verletzt, wenn kein besonderer sachlich rechtfertigender Grund für eine Ungleichbehandlung besteht.<ref>BVerfG, 2 BvL 1/07 vom 9. Dezember 2008. Absatz-Nr. (63)</ref><ref name="Breinersdorfer.2494" /> Als besondere sachlich rechtfertigende Gründe können im Einzelfall in Betracht kommen:<ref>Stefan Breinersdorfer: Abzugsverbot und objektives Nettoprinzip – Neue Tendenzen in der verfassungsrechtlichen Kontrolle des Gesetzgebers. In: DStR, 49/2010, S. 2494 ff</ref>
- Förderungs- und Lenkungsziele aus Gründen des Gemeinwohls. Dabei müssen die Förderungs- und Lenkungszwecke aber gleichheitsgerecht ausgestaltet sein,<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2
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14 ={{#expr: (121/ 100000000000000) mod 10 }} | 15 ={{#expr: (121/ 1000000000000000) mod 10 }} | 16 ={{#expr: (121/ 10000000000000000) mod 10 }} | 17 ={{#expr: (121/ 100000000000000000) mod 10 }} | 18 ={{#expr: (121/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 121 mod 10 }} | 1 ={{#expr: (121/ 10) mod 10 }} | 2 ={{#expr: (121/ 100) mod 10 }} | 3 ={{#expr: (121/ 1000) mod 10 }} | 4 ={{#expr: (121/ 10000) mod 10 }} | 5 ={{#expr: (121/ 100000) mod 10 }} | 6 ={{#expr: (121/ 1000000) mod 10 }} | 7 ={{#expr: (121/ 10000000) mod 10 }} | 8 ={{#expr: (121/ 100000000) mod 10 }} | 9 ={{#expr: (121/ 1000000000) mod 10 }} | 10 ={{#expr: (121/ 10000000000) mod 10 }} | 11 ={{#expr: (121/ 100000000000) mod 10 }} | 12 ={{#expr: (121/ 1000000000000) mod 10 }} | 13 ={{#expr: (121/ 10000000000000) mod 10 }} | 14 ={{#expr: (121/ 100000000000000) mod 10 }} | 15 ={{#expr: (121/ 1000000000000000) mod 10 }} | 16 ={{#expr: (121/ 10000000000000000) mod 10 }} | 17 ={{#expr: (121/ 100000000000000000) mod 10 }} | 18 ={{#expr: (121/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 121 mod 10 }} | 1 ={{#expr: (121/ 10) mod 10 }} | 2 ={{#expr: (121/ 100) mod 10 }} | 3 ={{#expr: (121/ 1000) mod 10 }} | 4 ={{#expr: (121/ 10000) mod 10 }} | 5 ={{#expr: (121/ 100000) mod 10 }} | 6 ={{#expr: (121/ 1000000) mod 10 }} | 7 ={{#expr: (121/ 10000000) mod 10 }} | 8 ={{#expr: (121/ 100000000) mod 10 }} | 9 ={{#expr: (121/ 1000000000) mod 10 }} | 10 ={{#expr: (121/ 10000000000) mod 10 }} | 11 ={{#expr: (121/ 100000000000) mod 10 }} | 12 ={{#expr: (121/ 1000000000000) mod 10 }} | 13 ={{#expr: (121/ 10000000000000) mod 10 }} | 14 ={{#expr: (121/ 100000000000000) mod 10 }} | 15 ={{#expr: (121/ 1000000000000000) mod 10 }} | 16 ={{#expr: (121/ 10000000000000000) mod 10 }} | 17 ={{#expr: (121/ 100000000000000000) mod 10 }} | 18 ={{#expr: (121/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 93, 121{{#if: | ({{{3}}})}}] 148; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 99 mod 10 }} | 1 ={{#expr: (99/ 10) mod 10 }} | 2 ={{#expr: (99/ 100) mod 10 }} | 3 ={{#expr: (99/ 1000) mod 10 }} | 4 ={{#expr: (99/ 10000) mod 10 }} | 5 ={{#expr: (99/ 100000) mod 10 }} | 6 ={{#expr: (99/ 1000000) mod 10 }} | 7 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100000000000) mod 10 }} | 12 ={{#expr: (99/ 1000000000000) mod 10 }} | 13 ={{#expr: (99/ 10000000000000) mod 10 }} | 14 ={{#expr: (99/ 100000000000000) mod 10 }} | 15 ={{#expr: (99/ 1000000000000000) mod 10 }} | 16 ={{#expr: (99/ 10000000000000000) mod 10 }} | 17 ={{#expr: (99/ 100000000000000000) mod 10 }} | 18 ={{#expr: (99/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 99 mod 10 }} | 1 ={{#expr: (99/ 10) mod 10 }} | 2 ={{#expr: (99/ 100) mod 10 }} | 3 ={{#expr: (99/ 1000) mod 10 }} | 4 ={{#expr: (99/ 10000) mod 10 }} | 5 ={{#expr: (99/ 100000) mod 10 }} | 6 ={{#expr: (99/ 1000000) mod 10 }} | 7 ={{#expr: (99/ 10000000) mod 10 }} | 8 ={{#expr: (99/ 100000000) mod 10 }} | 9 ={{#expr: (99/ 1000000000) mod 10 }} | 10 ={{#expr: (99/ 10000000000) mod 10 }} | 11 ={{#expr: (99/ 100000000000) mod 10 }} | 12 ={{#expr: (99/ 1000000000000) mod 10 }} | 13 ={{#expr: (99/ 10000000000000) mod 10 }} | 14 ={{#expr: (99/ 100000000000000) mod 10 }} | 15 ={{#expr: (99/ 1000000000000000) mod 10 }} | 16 ={{#expr: (99/ 10000000000000000) mod 10 }} | 17 ={{#expr: (99/ 100000000000000000) mod 10 }} | 18 ={{#expr: (99/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 280 mod 10 }} | 1 ={{#expr: (280/ 10) mod 10 }} | 2 ={{#expr: (280/ 100) mod 10 }} | 3 ={{#expr: (280/ 1000) mod 10 }} | 4 ={{#expr: (280/ 10000) mod 10 }} | 5 ={{#expr: (280/ 100000) mod 10 }} | 6 ={{#expr: (280/ 1000000) mod 10 }} | 7 ={{#expr: (280/ 10000000) mod 10 }} | 8 ={{#expr: (280/ 100000000) mod 10 }} | 9 ={{#expr: (280/ 1000000000) mod 10 }} | 10 ={{#expr: (280/ 10000000000) mod 10 }} | 11 ={{#expr: (280/ 100000000000) mod 10 }} | 12 ={{#expr: (280/ 1000000000000) mod 10 }} | 13 ={{#expr: (280/ 10000000000000) mod 10 }} | 14 ={{#expr: (280/ 100000000000000) mod 10 }} | 15 ={{#expr: (280/ 1000000000000000) mod 10 }} | 16 ={{#expr: (280/ 10000000000000000) mod 10 }} | 17 ={{#expr: (280/ 100000000000000000) mod 10 }} | 18 ={{#expr: (280/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 280 mod 10 }} | 1 ={{#expr: (280/ 10) mod 10 }} | 2 ={{#expr: (280/ 100) mod 10 }} | 3 ={{#expr: (280/ 1000) mod 10 }} | 4 ={{#expr: (280/ 10000) mod 10 }} | 5 ={{#expr: (280/ 100000) mod 10 }} | 6 ={{#expr: (280/ 1000000) mod 10 }} | 7 ={{#expr: (280/ 10000000) mod 10 }} | 8 ={{#expr: (280/ 100000000) mod 10 }} | 9 ={{#expr: (280/ 1000000000) mod 10 }} | 10 ={{#expr: (280/ 10000000000) mod 10 }} | 11 ={{#expr: (280/ 100000000000) mod 10 }} | 12 ={{#expr: (280/ 1000000000000) mod 10 }} | 13 ={{#expr: (280/ 10000000000000) mod 10 }} | 14 ={{#expr: (280/ 100000000000000) mod 10 }} | 15 ={{#expr: (280/ 1000000000000000) mod 10 }} | 16 ={{#expr: (280/ 10000000000000000) mod 10 }} | 17 ={{#expr: (280/ 100000000000000000) mod 10 }} | 18 ={{#expr: (280/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 280 mod 10 }} | 1 ={{#expr: (280/ 10) mod 10 }} | 2 ={{#expr: (280/ 100) mod 10 }} | 3 ={{#expr: (280/ 1000) mod 10 }} | 4 ={{#expr: (280/ 10000) mod 10 }} | 5 ={{#expr: (280/ 100000) mod 10 }} | 6 ={{#expr: (280/ 1000000) mod 10 }} | 7 ={{#expr: (280/ 10000000) mod 10 }} | 8 ={{#expr: (280/ 100000000) mod 10 }} | 9 ={{#expr: (280/ 1000000000) mod 10 }} | 10 ={{#expr: (280/ 10000000000) mod 10 }} | 11 ={{#expr: (280/ 100000000000) mod 10 }} | 12 ={{#expr: (280/ 1000000000000) mod 10 }} | 13 ={{#expr: (280/ 10000000000000) mod 10 }} | 14 ={{#expr: (280/ 100000000000000) mod 10 }} | 15 ={{#expr: (280/ 1000000000000000) mod 10 }} | 16 ={{#expr: (280/ 10000000000000000) mod 10 }} | 17 ={{#expr: (280/ 100000000000000000) mod 10 }} | 18 ={{#expr: (280/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 99, 280{{#if: | ({{{3}}})}}] 296; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 110 mod 10 }} | 1 ={{#expr: (110/ 10) mod 10 }} | 2 ={{#expr: (110/ 100) mod 10 }} | 3 ={{#expr: (110/ 1000) mod 10 }} | 4 ={{#expr: (110/ 10000) mod 10 }} | 5 ={{#expr: (110/ 100000) mod 10 }} | 6 ={{#expr: (110/ 1000000) mod 10 }} | 7 ={{#expr: (110/ 10000000) mod 10 }} | 8 ={{#expr: (110/ 100000000) mod 10 }} | 9 ={{#expr: (110/ 1000000000) mod 10 }} | 10 ={{#expr: (110/ 10000000000) mod 10 }} | 11 ={{#expr: (110/ 100000000000) mod 10 }} | 12 ={{#expr: (110/ 1000000000000) mod 10 }} | 13 ={{#expr: (110/ 10000000000000) mod 10 }} | 14 ={{#expr: (110/ 100000000000000) mod 10 }} | 15 ={{#expr: (110/ 1000000000000000) mod 10 }} | 16 ={{#expr: (110/ 10000000000000000) mod 10 }} | 17 ={{#expr: (110/ 100000000000000000) mod 10 }} | 18 ={{#expr: (110/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 110 mod 10 }} | 1 ={{#expr: (110/ 10) mod 10 }} | 2 ={{#expr: (110/ 100) mod 10 }} | 3 ={{#expr: (110/ 1000) mod 10 }} | 4 ={{#expr: (110/ 10000) mod 10 }} | 5 ={{#expr: (110/ 100000) mod 10 }} | 6 ={{#expr: (110/ 1000000) mod 10 }} | 7 ={{#expr: (110/ 10000000) mod 10 }} | 8 ={{#expr: (110/ 100000000) mod 10 }} | 9 ={{#expr: (110/ 1000000000) mod 10 }} | 10 ={{#expr: (110/ 10000000000) mod 10 }} | 11 ={{#expr: (110/ 100000000000) mod 10 }} | 12 ={{#expr: (110/ 1000000000000) mod 10 }} | 13 ={{#expr: (110/ 10000000000000) mod 10 }} | 14 ={{#expr: (110/ 100000000000000) mod 10 }} | 15 ={{#expr: (110/ 1000000000000000) mod 10 }} | 16 ={{#expr: (110/ 10000000000000000) mod 10 }} | 17 ={{#expr: (110/ 100000000000000000) mod 10 }} | 18 ={{#expr: (110/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 110 mod 10 }} | 1 ={{#expr: (110/ 10) mod 10 }} | 2 ={{#expr: (110/ 100) mod 10 }} | 3 ={{#expr: (110/ 1000) mod 10 }} | 4 ={{#expr: (110/ 10000) mod 10 }} | 5 ={{#expr: (110/ 100000) mod 10 }} | 6 ={{#expr: (110/ 1000000) mod 10 }} | 7 ={{#expr: (110/ 10000000) mod 10 }} | 8 ={{#expr: (110/ 100000000) mod 10 }} | 9 ={{#expr: (110/ 1000000000) mod 10 }} | 10 ={{#expr: (110/ 10000000000) mod 10 }} | 11 ={{#expr: (110/ 100000000000) mod 10 }} | 12 ={{#expr: (110/ 1000000000000) mod 10 }} | 13 ={{#expr: (110/ 10000000000000) mod 10 }} | 14 ={{#expr: (110/ 100000000000000) mod 10 }} | 15 ={{#expr: (110/ 1000000000000000) mod 10 }} | 16 ={{#expr: (110/ 10000000000000000) mod 10 }} | 17 ={{#expr: (110/ 100000000000000000) mod 10 }} | 18 ={{#expr: (110/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 274 mod 10 }} | 1 ={{#expr: (274/ 10) mod 10 }} | 2 ={{#expr: (274/ 100) mod 10 }} | 3 ={{#expr: (274/ 1000) mod 10 }} | 4 ={{#expr: (274/ 10000) mod 10 }} | 5 ={{#expr: (274/ 100000) mod 10 }} | 6 ={{#expr: (274/ 1000000) mod 10 }} | 7 ={{#expr: (274/ 10000000) mod 10 }} | 8 ={{#expr: (274/ 100000000) mod 10 }} | 9 ={{#expr: (274/ 1000000000) mod 10 }} | 10 ={{#expr: (274/ 10000000000) mod 10 }} | 11 ={{#expr: (274/ 100000000000) mod 10 }} | 12 ={{#expr: (274/ 1000000000000) mod 10 }} | 13 ={{#expr: (274/ 10000000000000) mod 10 }} | 14 ={{#expr: (274/ 100000000000000) mod 10 }} | 15 ={{#expr: (274/ 1000000000000000) mod 10 }} | 16 ={{#expr: (274/ 10000000000000000) mod 10 }} | 17 ={{#expr: (274/ 100000000000000000) mod 10 }} | 18 ={{#expr: (274/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 274 mod 10 }} | 1 ={{#expr: (274/ 10) mod 10 }} | 2 ={{#expr: (274/ 100) mod 10 }} | 3 ={{#expr: (274/ 1000) mod 10 }} | 4 ={{#expr: (274/ 10000) mod 10 }} | 5 ={{#expr: (274/ 100000) mod 10 }} | 6 ={{#expr: (274/ 1000000) mod 10 }} | 7 ={{#expr: (274/ 10000000) mod 10 }} | 8 ={{#expr: (274/ 100000000) mod 10 }} | 9 ={{#expr: (274/ 1000000000) mod 10 }} | 10 ={{#expr: (274/ 10000000000) mod 10 }} | 11 ={{#expr: (274/ 100000000000) mod 10 }} | 12 ={{#expr: (274/ 1000000000000) mod 10 }} | 13 ={{#expr: (274/ 10000000000000) mod 10 }} | 14 ={{#expr: (274/ 100000000000000) mod 10 }} | 15 ={{#expr: (274/ 1000000000000000) mod 10 }} | 16 ={{#expr: (274/ 10000000000000000) mod 10 }} | 17 ={{#expr: (274/ 100000000000000000) mod 10 }} | 18 ={{#expr: (274/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 274 mod 10 }} | 1 ={{#expr: (274/ 10) mod 10 }} | 2 ={{#expr: (274/ 100) mod 10 }} | 3 ={{#expr: (274/ 1000) mod 10 }} | 4 ={{#expr: (274/ 10000) mod 10 }} | 5 ={{#expr: (274/ 100000) mod 10 }} | 6 ={{#expr: (274/ 1000000) mod 10 }} | 7 ={{#expr: (274/ 10000000) mod 10 }} | 8 ={{#expr: (274/ 100000000) mod 10 }} | 9 ={{#expr: (274/ 1000000000) mod 10 }} | 10 ={{#expr: (274/ 10000000000) mod 10 }} | 11 ={{#expr: (274/ 100000000000) mod 10 }} | 12 ={{#expr: (274/ 1000000000000) mod 10 }} | 13 ={{#expr: (274/ 10000000000000) mod 10 }} | 14 ={{#expr: (274/ 100000000000000) mod 10 }} | 15 ={{#expr: (274/ 1000000000000000) mod 10 }} | 16 ={{#expr: (274/ 10000000000000000) mod 10 }} | 17 ={{#expr: (274/ 100000000000000000) mod 10 }} | 18 ={{#expr: (274/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 110, 274{{#if: | ({{{3}}})}}] 293; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 116, 164{{#if: | ({{{3}}})}}] 182; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 117, 1{{#if: | ({{{3}}})}}] 32.</ref> und eine zweckgerechte gesetzgeberische Ausgestaltung aufweisen können.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 105 mod 10 }} | 1 ={{#expr: (105/ 10) mod 10 }} | 2 ={{#expr: (105/ 100) mod 10 }} | 3 ={{#expr: (105/ 1000) mod 10 }} | 4 ={{#expr: (105/ 10000) mod 10 }} | 5 ={{#expr: (105/ 100000) mod 10 }} | 6 ={{#expr: (105/ 1000000) mod 10 }} | 7 ={{#expr: (105/ 10000000) mod 10 }} | 8 ={{#expr: (105/ 100000000) mod 10 }} | 9 ={{#expr: (105/ 1000000000) mod 10 }} | 10 ={{#expr: (105/ 10000000000) mod 10 }} | 11 ={{#expr: (105/ 100000000000) mod 10 }} | 12 ={{#expr: (105/ 1000000000000) mod 10 }} | 13 ={{#expr: (105/ 10000000000000) mod 10 }} | 14 ={{#expr: (105/ 100000000000000) mod 10 }} | 15 ={{#expr: (105/ 1000000000000000) mod 10 }} | 16 ={{#expr: (105/ 10000000000000000) mod 10 }} | 17 ={{#expr: (105/ 100000000000000000) mod 10 }} | 18 ={{#expr: (105/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 105 mod 10 }} | 1 ={{#expr: (105/ 10) mod 10 }} | 2 ={{#expr: (105/ 100) mod 10 }} | 3 ={{#expr: (105/ 1000) mod 10 }} | 4 ={{#expr: (105/ 10000) mod 10 }} | 5 ={{#expr: (105/ 100000) mod 10 }} | 6 ={{#expr: (105/ 1000000) mod 10 }} | 7 ={{#expr: (105/ 10000000) mod 10 }} | 8 ={{#expr: (105/ 100000000) mod 10 }} | 9 ={{#expr: (105/ 1000000000) mod 10 }} | 10 ={{#expr: (105/ 10000000000) mod 10 }} | 11 ={{#expr: (105/ 100000000000) mod 10 }} | 12 ={{#expr: (105/ 1000000000000) mod 10 }} | 13 ={{#expr: (105/ 10000000000000) mod 10 }} | 14 ={{#expr: (105/ 100000000000000) mod 10 }} | 15 ={{#expr: (105/ 1000000000000000) mod 10 }} | 16 ={{#expr: (105/ 10000000000000000) mod 10 }} | 17 ={{#expr: (105/ 100000000000000000) mod 10 }} | 18 ={{#expr: (105/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 105 mod 10 }} | 1 ={{#expr: (105/ 10) mod 10 }} | 2 ={{#expr: (105/ 100) mod 10 }} | 3 ={{#expr: (105/ 1000) mod 10 }} | 4 ={{#expr: (105/ 10000) mod 10 }} | 5 ={{#expr: (105/ 100000) mod 10 }} | 6 ={{#expr: (105/ 1000000) mod 10 }} | 7 ={{#expr: (105/ 10000000) mod 10 }} | 8 ={{#expr: (105/ 100000000) mod 10 }} | 9 ={{#expr: (105/ 1000000000) mod 10 }} | 10 ={{#expr: (105/ 10000000000) mod 10 }} | 11 ={{#expr: (105/ 100000000000) mod 10 }} | 12 ={{#expr: (105/ 1000000000000) mod 10 }} | 13 ={{#expr: (105/ 10000000000000) mod 10 }} | 14 ={{#expr: (105/ 100000000000000) mod 10 }} | 15 ={{#expr: (105/ 1000000000000000) mod 10 }} | 16 ={{#expr: (105/ 10000000000000000) mod 10 }} | 17 ={{#expr: (105/ 100000000000000000) mod 10 }} | 18 ={{#expr: (105/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 73 mod 10 }} | 1 ={{#expr: ( 73/ 10) mod 10 }} | 2 ={{#expr: ( 73/ 100) mod 10 }} | 3 ={{#expr: ( 73/ 1000) mod 10 }} | 4 ={{#expr: ( 73/ 10000) mod 10 }} | 5 ={{#expr: ( 73/ 100000) mod 10 }} | 6 ={{#expr: ( 73/ 1000000) mod 10 }} | 7 ={{#expr: ( 73/ 10000000) mod 10 }} | 8 ={{#expr: ( 73/ 100000000) mod 10 }} | 9 ={{#expr: ( 73/ 1000000000) mod 10 }} | 10 ={{#expr: ( 73/ 10000000000) mod 10 }} | 11 ={{#expr: ( 73/ 100000000000) mod 10 }} | 12 ={{#expr: ( 73/ 1000000000000) mod 10 }} | 13 ={{#expr: ( 73/ 10000000000000) mod 10 }} | 14 ={{#expr: ( 73/ 100000000000000) mod 10 }} | 15 ={{#expr: ( 73/ 1000000000000000) mod 10 }} | 16 ={{#expr: ( 73/ 10000000000000000) mod 10 }} | 17 ={{#expr: ( 73/ 100000000000000000) mod 10 }} | 18 ={{#expr: ( 73/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 73 mod 10 }} | 1 ={{#expr: ( 73/ 10) mod 10 }} | 2 ={{#expr: ( 73/ 100) mod 10 }} | 3 ={{#expr: ( 73/ 1000) mod 10 }} | 4 ={{#expr: ( 73/ 10000) mod 10 }} | 5 ={{#expr: ( 73/ 100000) mod 10 }} | 6 ={{#expr: ( 73/ 1000000) mod 10 }} | 7 ={{#expr: ( 73/ 10000000) mod 10 }} | 8 ={{#expr: ( 73/ 100000000) mod 10 }} | 9 ={{#expr: ( 73/ 1000000000) mod 10 }} | 10 ={{#expr: ( 73/ 10000000000) mod 10 }} | 11 ={{#expr: ( 73/ 100000000000) mod 10 }} | 12 ={{#expr: ( 73/ 1000000000000) mod 10 }} | 13 ={{#expr: ( 73/ 10000000000000) mod 10 }} | 14 ={{#expr: ( 73/ 100000000000000) mod 10 }} | 15 ={{#expr: ( 73/ 1000000000000000) mod 10 }} | 16 ={{#expr: ( 73/ 10000000000000000) mod 10 }} | 17 ={{#expr: ( 73/ 100000000000000000) mod 10 }} | 18 ={{#expr: ( 73/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 73 mod 10 }} | 1 ={{#expr: ( 73/ 10) mod 10 }} | 2 ={{#expr: ( 73/ 100) mod 10 }} | 3 ={{#expr: ( 73/ 1000) mod 10 }} | 4 ={{#expr: ( 73/ 10000) mod 10 }} | 5 ={{#expr: ( 73/ 100000) mod 10 }} | 6 ={{#expr: ( 73/ 1000000) mod 10 }} | 7 ={{#expr: ( 73/ 10000000) mod 10 }} | 8 ={{#expr: ( 73/ 100000000) mod 10 }} | 9 ={{#expr: ( 73/ 1000000000) mod 10 }} | 10 ={{#expr: ( 73/ 10000000000) mod 10 }} | 11 ={{#expr: ( 73/ 100000000000) mod 10 }} | 12 ={{#expr: ( 73/ 1000000000000) mod 10 }} | 13 ={{#expr: ( 73/ 10000000000000) mod 10 }} | 14 ={{#expr: ( 73/ 100000000000000) mod 10 }} | 15 ={{#expr: ( 73/ 1000000000000000) mod 10 }} | 16 ={{#expr: ( 73/ 10000000000000000) mod 10 }} | 17 ={{#expr: ( 73/ 100000000000000000) mod 10 }} | 18 ={{#expr: ( 73/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 105, 73{{#if: | ({{{3}}})}}] 113; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 117 mod 10 }} | 1 ={{#expr: (117/ 10) mod 10 }} | 2 ={{#expr: (117/ 100) mod 10 }} | 3 ={{#expr: (117/ 1000) mod 10 }} | 4 ={{#expr: (117/ 10000) mod 10 }} | 5 ={{#expr: (117/ 100000) mod 10 }} | 6 ={{#expr: (117/ 1000000) mod 10 }} | 7 ={{#expr: (117/ 10000000) mod 10 }} | 8 ={{#expr: (117/ 100000000) mod 10 }} | 9 ={{#expr: (117/ 1000000000) mod 10 }} | 10 ={{#expr: (117/ 10000000000) mod 10 }} | 11 ={{#expr: (117/ 100000000000) mod 10 }} | 12 ={{#expr: (117/ 1000000000000) mod 10 }} | 13 ={{#expr: (117/ 10000000000000) mod 10 }} | 14 ={{#expr: (117/ 100000000000000) mod 10 }} | 15 ={{#expr: (117/ 1000000000000000) mod 10 }} | 16 ={{#expr: (117/ 10000000000000000) mod 10 }} | 17 ={{#expr: (117/ 100000000000000000) mod 10 }} | 18 ={{#expr: (117/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 117, 1{{#if: | ({{{3}}})}}] 33.</ref> Die Absicht, höhere Steuereinnahmen zu erzielen, ist als Rechtfertigungsgrund generell ungeeignet.
- Individuell gestaltete Besonderheiten dürfen hier im Rahmen einer typisierenden Pauschalisierung durch den Gesetzgeber unberücksichtigt bleiben.<ref>BVerfG, 2 BvL 13/09 vom 6. Juli 2010. Absatz-Nr. 47</ref> Die Typisierung muss aber auf einer möglichst breiten, alle betroffenen Gruppen und Regelungsgegenstände einschließenden Beobachtung beruhen.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 84 mod 10 }} | 1 ={{#expr: (84/ 10) mod 10 }} | 2 ={{#expr: (84/ 100) mod 10 }} | 3 ={{#expr: (84/ 1000) mod 10 }} | 4 ={{#expr: (84/ 10000) mod 10 }} | 5 ={{#expr: (84/ 100000) mod 10 }} | 6 ={{#expr: (84/ 1000000) mod 10 }} | 7 ={{#expr: (84/ 10000000) mod 10 }} | 8 ={{#expr: (84/ 100000000) mod 10 }} | 9 ={{#expr: (84/ 1000000000) mod 10 }} | 10 ={{#expr: (84/ 10000000000) mod 10 }} | 11 ={{#expr: (84/ 100000000000) mod 10 }} | 12 ={{#expr: (84/ 1000000000000) mod 10 }} | 13 ={{#expr: (84/ 10000000000000) mod 10 }} | 14 ={{#expr: (84/ 100000000000000) mod 10 }} | 15 ={{#expr: (84/ 1000000000000000) mod 10 }} | 16 ={{#expr: (84/ 10000000000000000) mod 10 }} | 17 ={{#expr: (84/ 100000000000000000) mod 10 }} | 18 ={{#expr: (84/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 84 mod 10 }} | 1 ={{#expr: (84/ 10) mod 10 }} | 2 ={{#expr: (84/ 100) mod 10 }} | 3 ={{#expr: (84/ 1000) mod 10 }} | 4 ={{#expr: (84/ 10000) mod 10 }} | 5 ={{#expr: (84/ 100000) mod 10 }} | 6 ={{#expr: (84/ 1000000) mod 10 }} | 7 ={{#expr: (84/ 10000000) mod 10 }} | 8 ={{#expr: (84/ 100000000) mod 10 }} | 9 ={{#expr: (84/ 1000000000) mod 10 }} | 10 ={{#expr: (84/ 10000000000) mod 10 }} | 11 ={{#expr: (84/ 100000000000) mod 10 }} | 12 ={{#expr: (84/ 1000000000000) mod 10 }} | 13 ={{#expr: (84/ 10000000000000) mod 10 }} | 14 ={{#expr: (84/ 100000000000000) mod 10 }} | 15 ={{#expr: (84/ 1000000000000000) mod 10 }} | 16 ={{#expr: (84/ 10000000000000000) mod 10 }} | 17 ={{#expr: (84/ 100000000000000000) mod 10 }} | 18 ={{#expr: (84/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 84 mod 10 }} | 1 ={{#expr: (84/ 10) mod 10 }} | 2 ={{#expr: (84/ 100) mod 10 }} | 3 ={{#expr: (84/ 1000) mod 10 }} | 4 ={{#expr: (84/ 10000) mod 10 }} | 5 ={{#expr: (84/ 100000) mod 10 }} | 6 ={{#expr: (84/ 1000000) mod 10 }} | 7 ={{#expr: (84/ 10000000) mod 10 }} | 8 ={{#expr: (84/ 100000000) mod 10 }} | 9 ={{#expr: (84/ 1000000000) mod 10 }} | 10 ={{#expr: (84/ 10000000000) mod 10 }} | 11 ={{#expr: (84/ 100000000000) mod 10 }} | 12 ={{#expr: (84/ 1000000000000) mod 10 }} | 13 ={{#expr: (84/ 10000000000000) mod 10 }} | 14 ={{#expr: (84/ 100000000000000) mod 10 }} | 15 ={{#expr: (84/ 1000000000000000) mod 10 }} | 16 ={{#expr: (84/ 10000000000000000) mod 10 }} | 17 ={{#expr: (84/ 100000000000000000) mod 10 }} | 18 ={{#expr: (84/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 348 mod 10 }} | 1 ={{#expr: (348/ 10) mod 10 }} | 2 ={{#expr: (348/ 100) mod 10 }} | 3 ={{#expr: (348/ 1000) mod 10 }} | 4 ={{#expr: (348/ 10000) mod 10 }} | 5 ={{#expr: (348/ 100000) mod 10 }} | 6 ={{#expr: (348/ 1000000) mod 10 }} | 7 ={{#expr: (348/ 10000000) mod 10 }} | 8 ={{#expr: (348/ 100000000) mod 10 }} | 9 ={{#expr: (348/ 1000000000) mod 10 }} | 10 ={{#expr: (348/ 10000000000) mod 10 }} | 11 ={{#expr: (348/ 100000000000) mod 10 }} | 12 ={{#expr: (348/ 1000000000000) mod 10 }} | 13 ={{#expr: (348/ 10000000000000) mod 10 }} | 14 ={{#expr: (348/ 100000000000000) mod 10 }} | 15 ={{#expr: (348/ 1000000000000000) mod 10 }} | 16 ={{#expr: (348/ 10000000000000000) mod 10 }} | 17 ={{#expr: (348/ 100000000000000000) mod 10 }} | 18 ={{#expr: (348/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 348 mod 10 }} | 1 ={{#expr: (348/ 10) mod 10 }} | 2 ={{#expr: (348/ 100) mod 10 }} | 3 ={{#expr: (348/ 1000) mod 10 }} | 4 ={{#expr: (348/ 10000) mod 10 }} | 5 ={{#expr: (348/ 100000) mod 10 }} | 6 ={{#expr: (348/ 1000000) mod 10 }} | 7 ={{#expr: (348/ 10000000) mod 10 }} | 8 ={{#expr: (348/ 100000000) mod 10 }} | 9 ={{#expr: (348/ 1000000000) mod 10 }} | 10 ={{#expr: (348/ 10000000000) mod 10 }} | 11 ={{#expr: (348/ 100000000000) mod 10 }} | 12 ={{#expr: (348/ 1000000000000) mod 10 }} | 13 ={{#expr: (348/ 10000000000000) mod 10 }} | 14 ={{#expr: (348/ 100000000000000) mod 10 }} | 15 ={{#expr: (348/ 1000000000000000) mod 10 }} | 16 ={{#expr: (348/ 10000000000000000) mod 10 }} | 17 ={{#expr: (348/ 100000000000000000) mod 10 }} | 18 ={{#expr: (348/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 348 mod 10 }} | 1 ={{#expr: (348/ 10) mod 10 }} | 2 ={{#expr: (348/ 100) mod 10 }} | 3 ={{#expr: (348/ 1000) mod 10 }} | 4 ={{#expr: (348/ 10000) mod 10 }} | 5 ={{#expr: (348/ 100000) mod 10 }} | 6 ={{#expr: (348/ 1000000) mod 10 }} | 7 ={{#expr: (348/ 10000000) mod 10 }} | 8 ={{#expr: (348/ 100000000) mod 10 }} | 9 ={{#expr: (348/ 1000000000) mod 10 }} | 10 ={{#expr: (348/ 10000000000) mod 10 }} | 11 ={{#expr: (348/ 100000000000) mod 10 }} | 12 ={{#expr: (348/ 1000000000000) mod 10 }} | 13 ={{#expr: (348/ 10000000000000) mod 10 }} | 14 ={{#expr: (348/ 100000000000000) mod 10 }} | 15 ={{#expr: (348/ 1000000000000000) mod 10 }} | 16 ={{#expr: (348/ 10000000000000000) mod 10 }} | 17 ={{#expr: (348/ 100000000000000000) mod 10 }} | 18 ={{#expr: (348/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 84, 348{{#if: | ({{{3}}})}}] 359; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 10 }} | 13 ={{#expr: (87/ 10000000000000) mod 10 }} | 14 ={{#expr: (87/ 100000000000000) mod 10 }} | 15 ={{#expr: (87/ 1000000000000000) mod 10 }} | 16 ={{#expr: (87/ 10000000000000000) mod 10 }} | 17 ={{#expr: (87/ 100000000000000000) mod 10 }} | 18 ={{#expr: (87/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 10 }} | 13 ={{#expr: (87/ 10000000000000) mod 10 }} | 14 ={{#expr: (87/ 100000000000000) mod 10 }} | 15 ={{#expr: (87/ 1000000000000000) mod 10 }} | 16 ={{#expr: (87/ 10000000000000000) mod 10 }} | 17 ={{#expr: (87/ 100000000000000000) mod 10 }} | 18 ={{#expr: (87/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 10 }} | 13 ={{#expr: (87/ 10000000000000) mod 10 }} | 14 ={{#expr: (87/ 100000000000000) mod 10 }} | 15 ={{#expr: (87/ 1000000000000000) mod 10 }} | 16 ={{#expr: (87/ 10000000000000000) mod 10 }} | 17 ={{#expr: (87/ 100000000000000000) mod 10 }} | 18 ={{#expr: (87/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 234 mod 10 }} | 1 ={{#expr: (234/ 10) mod 10 }} | 2 ={{#expr: (234/ 100) mod 10 }} | 3 ={{#expr: (234/ 1000) mod 10 }} | 4 ={{#expr: (234/ 10000) mod 10 }} | 5 ={{#expr: (234/ 100000) mod 10 }} | 6 ={{#expr: (234/ 1000000) mod 10 }} | 7 ={{#expr: (234/ 10000000) mod 10 }} | 8 ={{#expr: (234/ 100000000) mod 10 }} | 9 ={{#expr: (234/ 1000000000) mod 10 }} | 10 ={{#expr: (234/ 10000000000) mod 10 }} | 11 ={{#expr: (234/ 100000000000) mod 10 }} | 12 ={{#expr: (234/ 1000000000000) mod 10 }} | 13 ={{#expr: (234/ 10000000000000) mod 10 }} | 14 ={{#expr: (234/ 100000000000000) mod 10 }} | 15 ={{#expr: (234/ 1000000000000000) mod 10 }} | 16 ={{#expr: (234/ 10000000000000000) mod 10 }} | 17 ={{#expr: (234/ 100000000000000000) mod 10 }} | 18 ={{#expr: (234/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 234 mod 10 }} | 1 ={{#expr: (234/ 10) mod 10 }} | 2 ={{#expr: (234/ 100) mod 10 }} | 3 ={{#expr: (234/ 1000) mod 10 }} | 4 ={{#expr: (234/ 10000) mod 10 }} | 5 ={{#expr: (234/ 100000) mod 10 }} | 6 ={{#expr: (234/ 1000000) mod 10 }} | 7 ={{#expr: (234/ 10000000) mod 10 }} | 8 ={{#expr: (234/ 100000000) mod 10 }} | 9 ={{#expr: (234/ 1000000000) mod 10 }} | 10 ={{#expr: (234/ 10000000000) mod 10 }} | 11 ={{#expr: (234/ 100000000000) mod 10 }} | 12 ={{#expr: (234/ 1000000000000) mod 10 }} | 13 ={{#expr: (234/ 10000000000000) mod 10 }} | 14 ={{#expr: (234/ 100000000000000) mod 10 }} | 15 ={{#expr: (234/ 1000000000000000) mod 10 }} | 16 ={{#expr: (234/ 10000000000000000) mod 10 }} | 17 ={{#expr: (234/ 100000000000000000) mod 10 }} | 18 ={{#expr: (234/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 234 mod 10 }} | 1 ={{#expr: (234/ 10) mod 10 }} | 2 ={{#expr: (234/ 100) mod 10 }} | 3 ={{#expr: (234/ 1000) mod 10 }} | 4 ={{#expr: (234/ 10000) mod 10 }} | 5 ={{#expr: (234/ 100000) mod 10 }} | 6 ={{#expr: (234/ 1000000) mod 10 }} | 7 ={{#expr: (234/ 10000000) mod 10 }} | 8 ={{#expr: (234/ 100000000) mod 10 }} | 9 ={{#expr: (234/ 1000000000) mod 10 }} | 10 ={{#expr: (234/ 10000000000) mod 10 }} | 11 ={{#expr: (234/ 100000000000) mod 10 }} | 12 ={{#expr: (234/ 1000000000000) mod 10 }} | 13 ={{#expr: (234/ 10000000000000) mod 10 }} | 14 ={{#expr: (234/ 100000000000000) mod 10 }} | 15 ={{#expr: (234/ 1000000000000000) mod 10 }} | 16 ={{#expr: (234/ 10000000000000000) mod 10 }} | 17 ={{#expr: (234/ 100000000000000000) mod 10 }} | 18 ={{#expr: (234/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 87, 234{{#if: | ({{{3}}})}}] 255; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 96 mod 10 }} | 1 ={{#expr: (96/ 10) mod 10 }} | 2 ={{#expr: (96/ 100) mod 10 }} | 3 ={{#expr: (96/ 1000) mod 10 }} | 4 ={{#expr: (96/ 10000) mod 10 }} | 5 ={{#expr: (96/ 100000) mod 10 }} | 6 ={{#expr: (96/ 1000000) mod 10 }} | 7 ={{#expr: (96/ 10000000) mod 10 }} | 8 ={{#expr: (96/ 100000000) mod 10 }} | 9 ={{#expr: (96/ 1000000000) mod 10 }} | 10 ={{#expr: (96/ 10000000000) mod 10 }} | 11 ={{#expr: (96/ 100000000000) mod 10 }} | 12 ={{#expr: (96/ 1000000000000) mod 10 }} | 13 ={{#expr: (96/ 10000000000000) mod 10 }} | 14 ={{#expr: (96/ 100000000000000) mod 10 }} | 15 ={{#expr: (96/ 1000000000000000) mod 10 }} | 16 ={{#expr: (96/ 10000000000000000) mod 10 }} | 17 ={{#expr: (96/ 100000000000000000) mod 10 }} | 18 ={{#expr: (96/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 96 mod 10 }} | 1 ={{#expr: (96/ 10) mod 10 }} | 2 ={{#expr: (96/ 100) mod 10 }} | 3 ={{#expr: (96/ 1000) mod 10 }} | 4 ={{#expr: (96/ 10000) mod 10 }} | 5 ={{#expr: (96/ 100000) mod 10 }} | 6 ={{#expr: (96/ 1000000) mod 10 }} | 7 ={{#expr: (96/ 10000000) mod 10 }} | 8 ={{#expr: (96/ 100000000) mod 10 }} | 9 ={{#expr: (96/ 1000000000) mod 10 }} | 10 ={{#expr: (96/ 10000000000) mod 10 }} | 11 ={{#expr: (96/ 100000000000) mod 10 }} | 12 ={{#expr: (96/ 1000000000000) mod 10 }} | 13 ={{#expr: (96/ 10000000000000) mod 10 }} | 14 ={{#expr: (96/ 100000000000000) mod 10 }} | 15 ={{#expr: (96/ 1000000000000000) mod 10 }} | 16 ={{#expr: (96/ 10000000000000000) mod 10 }} | 17 ={{#expr: (96/ 100000000000000000) mod 10 }} | 18 ={{#expr: (96/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 96 mod 10 }} | 1 ={{#expr: (96/ 10) mod 10 }} | 2 ={{#expr: (96/ 100) mod 10 }} | 3 ={{#expr: (96/ 1000) mod 10 }} | 4 ={{#expr: (96/ 10000) mod 10 }} | 5 ={{#expr: (96/ 100000) mod 10 }} | 6 ={{#expr: (96/ 1000000) mod 10 }} | 7 ={{#expr: (96/ 10000000) mod 10 }} | 8 ={{#expr: (96/ 100000000) mod 10 }} | 9 ={{#expr: (96/ 1000000000) mod 10 }} | 10 ={{#expr: (96/ 10000000000) mod 10 }} | 11 ={{#expr: (96/ 100000000000) mod 10 }} | 12 ={{#expr: (96/ 1000000000000) mod 10 }} | 13 ={{#expr: (96/ 10000000000000) mod 10 }} | 14 ={{#expr: (96/ 100000000000000) mod 10 }} | 15 ={{#expr: (96/ 1000000000000000) mod 10 }} | 16 ={{#expr: (96/ 10000000000000000) mod 10 }} | 17 ={{#expr: (96/ 100000000000000000) mod 10 }} | 18 ={{#expr: (96/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 1 mod 10 }} | 1 ={{#expr: (1/ 10) mod 10 }} | 2 ={{#expr: (1/ 100) mod 10 }} | 3 ={{#expr: (1/ 1000) mod 10 }} | 4 ={{#expr: (1/ 10000) mod 10 }} | 5 ={{#expr: (1/ 100000) mod 10 }} | 6 ={{#expr: (1/ 1000000) mod 10 }} | 7 ={{#expr: (1/ 10000000) mod 10 }} | 8 ={{#expr: (1/ 100000000) mod 10 }} | 9 ={{#expr: (1/ 1000000000) mod 10 }} | 10 ={{#expr: (1/ 10000000000) mod 10 }} | 11 ={{#expr: (1/ 100000000000) mod 10 }} | 12 ={{#expr: (1/ 1000000000000) mod 10 }} | 13 ={{#expr: (1/ 10000000000000) mod 10 }} | 14 ={{#expr: (1/ 100000000000000) mod 10 }} | 15 ={{#expr: (1/ 1000000000000000) mod 10 }} | 16 ={{#expr: (1/ 10000000000000000) mod 10 }} | 17 ={{#expr: (1/ 100000000000000000) mod 10 }} | 18 ={{#expr: (1/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 96, 1{{#if: | ({{{3}}})}}] 6.</ref> Der Gesetzgeber darf keinesfalls einen atypischen Fall als Maßstab nehmen, er muss vielmehr den realitätsgerechten typischen Fall als Maßstab zugrunde legen.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 116 mod 10 }} | 1 ={{#expr: (116/ 10) mod 10 }} | 2 ={{#expr: (116/ 100) mod 10 }} | 3 ={{#expr: (116/ 1000) mod 10 }} | 4 ={{#expr: (116/ 10000) mod 10 }} | 5 ={{#expr: (116/ 100000) mod 10 }} | 6 ={{#expr: (116/ 1000000) mod 10 }} | 7 ={{#expr: (116/ 10000000) mod 10 }} | 8 ={{#expr: (116/ 100000000) mod 10 }} | 9 ={{#expr: (116/ 1000000000) mod 10 }} | 10 ={{#expr: (116/ 10000000000) mod 10 }} | 11 ={{#expr: (116/ 100000000000) mod 10 }} | 12 ={{#expr: (116/ 1000000000000) mod 10 }} | 13 ={{#expr: (116/ 10000000000000) mod 10 }} | 14 ={{#expr: (116/ 100000000000000) mod 10 }} | 15 ={{#expr: (116/ 1000000000000000) mod 10 }} | 16 ={{#expr: (116/ 10000000000000000) mod 10 }} | 17 ={{#expr: (116/ 100000000000000000) mod 10 }} | 18 ={{#expr: (116/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 164 mod 10 }} | 1 ={{#expr: (164/ 10) mod 10 }} | 2 ={{#expr: (164/ 100) mod 10 }} | 3 ={{#expr: (164/ 1000) mod 10 }} | 4 ={{#expr: (164/ 10000) mod 10 }} | 5 ={{#expr: (164/ 100000) mod 10 }} | 6 ={{#expr: (164/ 1000000) mod 10 }} | 7 ={{#expr: (164/ 10000000) mod 10 }} | 8 ={{#expr: (164/ 100000000) mod 10 }} | 9 ={{#expr: (164/ 1000000000) mod 10 }} | 10 ={{#expr: (164/ 10000000000) mod 10 }} | 11 ={{#expr: (164/ 100000000000) mod 10 }} | 12 ={{#expr: (164/ 1000000000000) mod 10 }} | 13 ={{#expr: (164/ 10000000000000) mod 10 }} | 14 ={{#expr: (164/ 100000000000000) mod 10 }} | 15 ={{#expr: (164/ 1000000000000000) mod 10 }} | 16 ={{#expr: (164/ 10000000000000000) mod 10 }} | 17 ={{#expr: (164/ 100000000000000000) mod 10 }} | 18 ={{#expr: (164/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 116, 164{{#if: | ({{{3}}})}}] 182 f.</ref>
- Grundsätzlicher (seinerseits verfassungskonformer) Systemwechsel bei der Abgrenzung von Betriebsausgaben und Werbungskosten. Von einem Systemwechsel zu unterscheiden ist die bloße Einführung von Sonderbestimmungen für einen Teilbereich von Aufwendungen, dies ist als Rechtfertigungsgrund generell ungeeignet.<ref>BVerfG, 2 BvL 13/09 vom 6. Juli 2010. Absatz-Nr. 43</ref>
Problematik des gemischten Aufwands
Die Erwerbsbezogenheit des Aufwands ist dann problematisch, wenn eine private Mitveranlassung gegeben ist (gemischter Aufwand). Grundsätzlich ist der Gesetzgeber hier frei zu entscheiden, ob eine Aufteilung in abziehbaren Aufwand und nicht abziehbaren Aufwand gewährt wird. Es gilt nach der Rechtsprechung des Bundesverfassungsgerichts aber die Einschränkung, dass pflichtbestimmter Aufwand (bzw. nicht frei disponibler Aufwand) steuerlich abziehbar sein muss. Pflichtbestimmter Aufwand ist vor dem Hintergrund des subjektiven Nettoprinzips zum einen alles, was zur Bestreitung des Existenzminimums des Steuerpflichtigen und seiner Familie notwendig ist. Im Bereich des objektiven Nettoprinzips ist notwendiger beruflicher Aufwand als pflichtbestimmter Aufwand anzusehen.<ref>Monika Jachmann: Objektives Nettoprinzip als tragendes Element im Gesamtsystem des Steuerrechts und Grenze für die Steuerpolitik. In: DStR, Heft 34, 2009, Beihefter, S. 130 m.w.N.</ref> Im Bereich der Fahrtkosten zur Arbeit ist pflichtbestimmter Aufwand auch dann gegeben, wenn die Entfernung zwischen Wohnung und Arbeitsplatz durch die Wohnungssituation oder Rücksichtnahme auf die Familie ({{#switch: juris
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}}{{#if: 6||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} GG) beeinflusst ist.<ref>Monika Jachmann: Objektives Nettoprinzip als tragendes Element im Gesamtsystem des Steuerrechts und Grenze für die Steuerpolitik. In: DStR, Heft 34, 2009, Beihefter, S. 132 m.w.N.</ref>
„Unterhalb“ des Verfassungsrangs hat der Bundesfinanzhof durch den Beschluss des Großen Senats vom 29. September 2009 – mit wesentlichem Verweis auf das objektive Nettoprinzip – ein vorher jahrzehntelang herrschendes „Aufteilungsverbot“ bei gemischter Veranlassung aufgehoben. In bestimmten Fällen kann danach ein beruflich veranlasster Anteil von Aufwendungen bestimmt und abgezogen werden (vgl. Betriebsausgabe).
Rechtsprechung
- Die durch das Steueränderungsgesetz 2007 eingeführte Abzugsbeschränkung der Kosten für ein häusliches Arbeitszimmer wurde mit Beschluss des Bundesverfassungsgerichts vom 6. Juli 2010 für verfassungswidrig erklärt. Ein Arbeitszimmer muss zumindest immer dann steuerlich abzugsfähig sein, wenn dem Steuerpflichtigen kein anderweitiger Arbeitsplatz zur Verfügung steht. Der Gesetzgeber wurde aufgefordert, rückwirkend ab dem 1. Januar 2007 den verfassungswidrigen Zustand zu beseitigen.<ref>BVerfG, 2 BvL 13/09 vom 6. Juli 2010. Absatz-Nr. 41 ff</ref>
- Die Abschaffung des Betriebsausgaben- bzw. Werbungskostenabzugs für Fahrtkosten von und zur Arbeit (Pendlerpauschale) durch das Steueränderungsgesetz 2007<ref>Joachim Jahn: Schicksal der Pendlerpauschale hängt am „Nettoprinzip“. In: FAZ</ref> wurde mit Urteil des Bundesverfassungsgerichts vom 9. Dezember 2008 für verfassungswidrig erklärt.<ref>BVerfG, 2 BvL 1/07 vom 9. Dezember 2008</ref>
- Die Begrenzung des Betriebsausgaben- bzw. Werbungskostenabzugs von Aufwendungen für doppelte Haushaltsführung auf insgesamt zwei Jahre wurde mit Beschluss des Bundesverfassungsgerichts vom 4. Dezember 2002 für verfassungswidrig erklärt.<ref>BVerfG, 2 BvR 400/98 vom 4. Dezember 2002</ref>
Rechtsvergleich
Im Europarecht und den Doppelbesteuerungsabkommen wird regelmäßig eine Besteuerung auf Nettobasis vorgeschrieben.<ref name="Reimer.128">Ekkehart Reimer: Das objektive Nettoprinzip aus gemeinschaftsrechtlicher, abkommensrechtlicher und rechtsvergleichender Sicht. In: DStR, Heft 34, 2009, Beihefter, S. 128.</ref> Es ist festzustellen, dass der deutsche Gesetzgeber das objektive Nettoprinzip zunehmend missachtet, für Fälle mit EU-Auslandsbezug aber durch den Europäischen Gerichtshof zu einer Besteuerung auf Nettobasis gezwungen wird.<ref>Roger Görke: Einkommensteuer und objektives Nettoprinzip, DStR, in: DStR, Heft 34, 2009, Beihefter, S. 108.</ref> Auch ausländische Steuerrechtsordnungen beruhen regelmäßig auf einer Besteuerung auf Nettobasis. Ein vom Heidelberger Steuerrechtler Ekkehart Reimer vorgenommener Vergleich ergab, dass es im internationalen Vergleich kaum ein Land gibt, in dem so wenig Betriebsausgaben- bzw. Werbungskostenabzüge möglich sind wie in Deutschland. Dies zeige, wie sehr der deutsche Fiskus in den letzten Jahren seinen Spielraum genutzt habe, um die steuerliche Bemessungsgrundlage zu verbreitern.<ref name="Reimer.128" />
Subjektives Nettoprinzip
Grundsatz
Im Sinne des subjektiven Nettoprinzips bemisst sich die steuerliche Leistungsfähigkeit eines Steuerpflichtigen nach seinem frei verfügbaren Einkommen. Was der Steuerpflichtige aufwenden muss, um seine Existenz und die seiner Familie zu sichern, ist kein frei verfügbares Einkommen. Die Steuerfreiheit des Existenzminimums wird wie folgt abgesichert:<ref>Kußmaul: Betriebswirtschaftliche Steuerlehre. 4. Auflage. Oldenbourg Wissenschaftsverlag, 2006, ISBN 978-3-486-57897-3, S. 258, 259.</ref>
- Grundfreibetrag: In Höhe des Sozialhilferegelsatzes („Bürgergeld“) wird das Einkommen steuerfrei gestellt. Der Grundfreibetrag verdoppelt sich bei zusammenveranlagten Ehegatten, weil diese eine Bedarfsgemeinschaft darstellen.
- Objektives Nettoprinzip: Die mit Erwerbsarbeit verbundenen Aufwendungen sind in den Sozialhilfesätzen und folglich im Grundfreibetrag nicht berücksichtigt. Diese Aufwendungen sind als Werbungskosten oder Betriebsausgaben steuerlich abzugsfähig.
- Familienleistungsausgleich: Die mit der Kindererziehung und Kinderbetreuung verbundenen Kosten werden steuerlich über Kindergeld oder Kinderfreibetrag, Erziehungsfreibetrag, Alleinerziehendenentlastungsbetrag berücksichtigt.
- In einem verfassungsrechtlich noch nicht näher eingegrenzten Umfang sichert auch die Minderung der Steuerbemessungsgrundlage durch Sonderausgaben und außergewöhnliche Belastungen die Steuerfreiheit des Existenzminimums
Verfassungsrang
Das subjektive Nettoprinzip ist ein Verfassungsgebot, das sich unmittelbar aus dem verfassungsrechtlichen Leistungsfähigkeitsprinzip ableitet.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 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={{#expr: (60/ 100000000000000) mod 10 }} | 15 ={{#expr: (60/ 1000000000000000) mod 10 }} | 16 ={{#expr: (60/ 10000000000000000) mod 10 }} | 17 ={{#expr: (60/ 100000000000000000) mod 10 }} | 18 ={{#expr: (60/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 60 mod 10 }} | 1 ={{#expr: (60/ 10) mod 10 }} | 2 ={{#expr: (60/ 100) mod 10 }} | 3 ={{#expr: (60/ 1000) mod 10 }} | 4 ={{#expr: (60/ 10000) mod 10 }} | 5 ={{#expr: (60/ 100000) mod 10 }} | 6 ={{#expr: (60/ 1000000) mod 10 }} | 7 ={{#expr: (60/ 10000000) mod 10 }} | 8 ={{#expr: (60/ 100000000) mod 10 }} | 9 ={{#expr: (60/ 1000000000) mod 10 }} | 10 ={{#expr: (60/ 10000000000) mod 10 }} | 11 ={{#expr: (60/ 100000000000) mod 10 }} | 12 ={{#expr: (60/ 1000000000000) mod 10 }} | 13 ={{#expr: (60/ 10000000000000) mod 10 }} | 14 ={{#expr: (60/ 100000000000000) mod 10 }} | 15 ={{#expr: (60/ 1000000000000000) mod 10 }} | 16 ={{#expr: (60/ 10000000000000000) mod 10 }} | 17 ={{#expr: (60/ 100000000000000000) mod 10 }} | 18 ={{#expr: (60/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 82, 60{{#if: | ({{{3}}})}}]; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 10 }} | 13 ={{#expr: (87/ 10000000000000) mod 10 }} | 14 ={{#expr: (87/ 100000000000000) mod 10 }} | 15 ={{#expr: (87/ 1000000000000000) mod 10 }} | 16 ={{#expr: (87/ 10000000000000000) mod 10 }} | 17 ={{#expr: (87/ 100000000000000000) mod 10 }} | 18 ={{#expr: (87/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 10 }} | 13 ={{#expr: (87/ 10000000000000) mod 10 }} | 14 ={{#expr: (87/ 100000000000000) mod 10 }} | 15 ={{#expr: (87/ 1000000000000000) mod 10 }} | 16 ={{#expr: (87/ 10000000000000000) mod 10 }} | 17 ={{#expr: (87/ 100000000000000000) mod 10 }} | 18 ={{#expr: (87/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 87 mod 10 }} | 1 ={{#expr: (87/ 10) mod 10 }} | 2 ={{#expr: (87/ 100) mod 10 }} | 3 ={{#expr: (87/ 1000) mod 10 }} | 4 ={{#expr: (87/ 10000) mod 10 }} | 5 ={{#expr: (87/ 100000) mod 10 }} | 6 ={{#expr: (87/ 1000000) mod 10 }} | 7 ={{#expr: (87/ 10000000) mod 10 }} | 8 ={{#expr: (87/ 100000000) mod 10 }} | 9 ={{#expr: (87/ 1000000000) mod 10 }} | 10 ={{#expr: (87/ 10000000000) mod 10 }} | 11 ={{#expr: (87/ 100000000000) mod 10 }} | 12 ={{#expr: (87/ 1000000000000) mod 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10000000000000000) mod 10 }} | 17 ={{#expr: (153/ 100000000000000000) mod 10 }} | 18 ={{#expr: (153/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 153 mod 10 }} | 1 ={{#expr: (153/ 10) mod 10 }} | 2 ={{#expr: (153/ 100) mod 10 }} | 3 ={{#expr: (153/ 1000) mod 10 }} | 4 ={{#expr: (153/ 10000) mod 10 }} | 5 ={{#expr: (153/ 100000) mod 10 }} | 6 ={{#expr: (153/ 1000000) mod 10 }} | 7 ={{#expr: (153/ 10000000) mod 10 }} | 8 ={{#expr: (153/ 100000000) mod 10 }} | 9 ={{#expr: (153/ 1000000000) mod 10 }} | 10 ={{#expr: (153/ 10000000000) mod 10 }} | 11 ={{#expr: (153/ 100000000000) mod 10 }} | 12 ={{#expr: (153/ 1000000000000) mod 10 }} | 13 ={{#expr: (153/ 10000000000000) mod 10 }} | 14 ={{#expr: (153/ 100000000000000) mod 10 }} | 15 ={{#expr: (153/ 1000000000000000) mod 10 }} | 16 ={{#expr: (153/ 10000000000000000) mod 10 }} | 17 ={{#expr: (153/ 100000000000000000) mod 10 }} | 18 ={{#expr: (153/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 153 mod 10 }} | 1 ={{#expr: (153/ 10) mod 10 }} | 2 ={{#expr: (153/ 100) mod 10 }} | 3 ={{#expr: (153/ 1000) mod 10 }} | 4 ={{#expr: (153/ 10000) mod 10 }} | 5 ={{#expr: (153/ 100000) mod 10 }} | 6 ={{#expr: (153/ 1000000) mod 10 }} | 7 ={{#expr: (153/ 10000000) mod 10 }} | 8 ={{#expr: (153/ 100000000) mod 10 }} | 9 ={{#expr: (153/ 1000000000) mod 10 }} | 10 ={{#expr: (153/ 10000000000) mod 10 }} | 11 ={{#expr: (153/ 100000000000) mod 10 }} | 12 ={{#expr: (153/ 1000000000000) mod 10 }} | 13 ={{#expr: (153/ 10000000000000) mod 10 }} | 14 ={{#expr: (153/ 100000000000000) mod 10 }} | 15 ={{#expr: (153/ 1000000000000000) mod 10 }} | 16 ={{#expr: (153/ 10000000000000000) mod 10 }} | 17 ={{#expr: (153/ 100000000000000000) mod 10 }} | 18 ={{#expr: (153/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 87, 153{{#if: | ({{{3}}})}}]; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 107 mod 10 }} | 1 ={{#expr: (107/ 10) mod 10 }} | 2 ={{#expr: (107/ 100) mod 10 }} | 3 ={{#expr: (107/ 1000) mod 10 }} | 4 ={{#expr: (107/ 10000) mod 10 }} | 5 ={{#expr: (107/ 100000) mod 10 }} | 6 ={{#expr: (107/ 1000000) mod 10 }} | 7 ={{#expr: (107/ 10000000) mod 10 }} | 8 ={{#expr: (107/ 100000000) mod 10 }} | 9 ={{#expr: (107/ 1000000000) mod 10 }} | 10 ={{#expr: (107/ 10000000000) mod 10 }} | 11 ={{#expr: (107/ 100000000000) mod 10 }} | 12 ={{#expr: (107/ 1000000000000) mod 10 }} | 13 ={{#expr: (107/ 10000000000000) mod 10 }} | 14 ={{#expr: (107/ 100000000000000) mod 10 }} | 15 ={{#expr: (107/ 1000000000000000) mod 10 }} | 16 ={{#expr: (107/ 10000000000000000) mod 10 }} | 17 ={{#expr: (107/ 100000000000000000) mod 10 }} | 18 ={{#expr: (107/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 107 mod 10 }} | 1 ={{#expr: (107/ 10) mod 10 }} | 2 ={{#expr: (107/ 100) mod 10 }} | 3 ={{#expr: (107/ 1000) mod 10 }} | 4 ={{#expr: (107/ 10000) mod 10 }} | 5 ={{#expr: (107/ 100000) mod 10 }} | 6 ={{#expr: (107/ 1000000) mod 10 }} | 7 ={{#expr: (107/ 10000000) mod 10 }} | 8 ={{#expr: (107/ 100000000) mod 10 }} | 9 ={{#expr: (107/ 1000000000) mod 10 }} | 10 ={{#expr: (107/ 10000000000) mod 10 }} | 11 ={{#expr: (107/ 100000000000) mod 10 }} | 12 ={{#expr: (107/ 1000000000000) mod 10 }} | 13 ={{#expr: (107/ 10000000000000) mod 10 }} | 14 ={{#expr: (107/ 100000000000000) mod 10 }} | 15 ={{#expr: (107/ 1000000000000000) mod 10 }} | 16 ={{#expr: (107/ 10000000000000000) mod 10 }} | 17 ={{#expr: (107/ 100000000000000000) mod 10 }} | 18 ={{#expr: (107/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 107 mod 10 }} | 1 ={{#expr: (107/ 10) mod 10 }} | 2 ={{#expr: (107/ 100) mod 10 }} | 3 ={{#expr: (107/ 1000) mod 10 }} | 4 ={{#expr: (107/ 10000) mod 10 }} | 5 ={{#expr: (107/ 100000) mod 10 }} | 6 ={{#expr: (107/ 1000000) mod 10 }} | 7 ={{#expr: (107/ 10000000) mod 10 }} | 8 ={{#expr: (107/ 100000000) mod 10 }} | 9 ={{#expr: (107/ 1000000000) mod 10 }} | 10 ={{#expr: (107/ 10000000000) mod 10 }} | 11 ={{#expr: (107/ 100000000000) mod 10 }} | 12 ={{#expr: (107/ 1000000000000) mod 10 }} | 13 ={{#expr: (107/ 10000000000000) mod 10 }} | 14 ={{#expr: (107/ 100000000000000) mod 10 }} | 15 ={{#expr: (107/ 1000000000000000) mod 10 }} | 16 ={{#expr: (107/ 10000000000000000) mod 10 }} | 17 ={{#expr: (107/ 100000000000000000) mod 10 }} | 18 ={{#expr: (107/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 27 mod 10 }} | 1 ={{#expr: (27/ 10) mod 10 }} | 2 ={{#expr: (27/ 100) mod 10 }} | 3 ={{#expr: (27/ 1000) mod 10 }} | 4 ={{#expr: (27/ 10000) mod 10 }} | 5 ={{#expr: (27/ 100000) mod 10 }} | 6 ={{#expr: (27/ 1000000) mod 10 }} | 7 ={{#expr: (27/ 10000000) mod 10 }} | 8 ={{#expr: (27/ 100000000) mod 10 }} | 9 ={{#expr: (27/ 1000000000) mod 10 }} | 10 ={{#expr: (27/ 10000000000) mod 10 }} | 11 ={{#expr: (27/ 100000000000) mod 10 }} | 12 ={{#expr: (27/ 1000000000000) mod 10 }} | 13 ={{#expr: (27/ 10000000000000) mod 10 }} | 14 ={{#expr: (27/ 100000000000000) mod 10 }} | 15 ={{#expr: (27/ 1000000000000000) mod 10 }} | 16 ={{#expr: (27/ 10000000000000000) mod 10 }} | 17 ={{#expr: (27/ 100000000000000000) mod 10 }} | 18 ={{#expr: (27/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 27 mod 10 }} | 1 ={{#expr: (27/ 10) mod 10 }} | 2 ={{#expr: (27/ 100) mod 10 }} | 3 ={{#expr: (27/ 1000) mod 10 }} | 4 ={{#expr: (27/ 10000) mod 10 }} | 5 ={{#expr: (27/ 100000) mod 10 }} | 6 ={{#expr: (27/ 1000000) mod 10 }} | 7 ={{#expr: (27/ 10000000) mod 10 }} | 8 ={{#expr: (27/ 100000000) mod 10 }} | 9 ={{#expr: (27/ 1000000000) mod 10 }} | 10 ={{#expr: (27/ 10000000000) mod 10 }} | 11 ={{#expr: (27/ 100000000000) mod 10 }} | 12 ={{#expr: (27/ 1000000000000) mod 10 }} | 13 ={{#expr: (27/ 10000000000000) mod 10 }} | 14 ={{#expr: (27/ 100000000000000) mod 10 }} | 15 ={{#expr: (27/ 1000000000000000) mod 10 }} | 16 ={{#expr: (27/ 10000000000000000) mod 10 }} | 17 ={{#expr: (27/ 100000000000000000) mod 10 }} | 18 ={{#expr: (27/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 27 mod 10 }} | 1 ={{#expr: (27/ 10) mod 10 }} | 2 ={{#expr: (27/ 100) mod 10 }} | 3 ={{#expr: (27/ 1000) mod 10 }} | 4 ={{#expr: (27/ 10000) mod 10 }} | 5 ={{#expr: (27/ 100000) mod 10 }} | 6 ={{#expr: (27/ 1000000) mod 10 }} | 7 ={{#expr: (27/ 10000000) mod 10 }} | 8 ={{#expr: (27/ 100000000) mod 10 }} | 9 ={{#expr: (27/ 1000000000) mod 10 }} | 10 ={{#expr: (27/ 10000000000) mod 10 }} | 11 ={{#expr: (27/ 100000000000) mod 10 }} | 12 ={{#expr: (27/ 1000000000000) mod 10 }} | 13 ={{#expr: (27/ 10000000000000) mod 10 }} | 14 ={{#expr: (27/ 100000000000000) mod 10 }} | 15 ={{#expr: (27/ 1000000000000000) mod 10 }} | 16 ={{#expr: (27/ 10000000000000000) mod 10 }} | 17 ={{#expr: (27/ 100000000000000000) mod 10 }} | 18 ={{#expr: (27/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 107, 27{{#if: | ({{{3}}})}}] 48; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 112 mod 10 }} | 1 ={{#expr: (112/ 10) mod 10 }} | 2 ={{#expr: (112/ 100) mod 10 }} | 3 ={{#expr: (112/ 1000) mod 10 }} | 4 ={{#expr: (112/ 10000) mod 10 }} | 5 ={{#expr: (112/ 100000) mod 10 }} | 6 ={{#expr: (112/ 1000000) mod 10 }} | 7 ={{#expr: (112/ 10000000) mod 10 }} | 8 ={{#expr: (112/ 100000000) mod 10 }} | 9 ={{#expr: (112/ 1000000000) mod 10 }} | 10 ={{#expr: (112/ 10000000000) mod 10 }} | 11 ={{#expr: (112/ 100000000000) mod 10 }} | 12 ={{#expr: (112/ 1000000000000) mod 10 }} | 13 ={{#expr: (112/ 10000000000000) mod 10 }} | 14 ={{#expr: (112/ 100000000000000) mod 10 }} | 15 ={{#expr: (112/ 1000000000000000) mod 10 }} | 16 ={{#expr: (112/ 10000000000000000) mod 10 }} | 17 ={{#expr: (112/ 100000000000000000) mod 10 }} | 18 ={{#expr: (112/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 112 mod 10 }} | 1 ={{#expr: (112/ 10) mod 10 }} | 2 ={{#expr: (112/ 100) mod 10 }} | 3 ={{#expr: (112/ 1000) mod 10 }} | 4 ={{#expr: (112/ 10000) mod 10 }} | 5 ={{#expr: (112/ 100000) mod 10 }} | 6 ={{#expr: (112/ 1000000) mod 10 }} | 7 ={{#expr: (112/ 10000000) mod 10 }} | 8 ={{#expr: (112/ 100000000) mod 10 }} | 9 ={{#expr: (112/ 1000000000) mod 10 }} | 10 ={{#expr: (112/ 10000000000) mod 10 }} | 11 ={{#expr: (112/ 100000000000) mod 10 }} | 12 ={{#expr: (112/ 1000000000000) mod 10 }} | 13 ={{#expr: (112/ 10000000000000) mod 10 }} | 14 ={{#expr: (112/ 100000000000000) mod 10 }} | 15 ={{#expr: (112/ 1000000000000000) mod 10 }} | 16 ={{#expr: (112/ 10000000000000000) mod 10 }} | 17 ={{#expr: (112/ 100000000000000000) mod 10 }} | 18 ={{#expr: (112/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 112 mod 10 }} | 1 ={{#expr: (112/ 10) mod 10 }} | 2 ={{#expr: (112/ 100) mod 10 }} | 3 ={{#expr: (112/ 1000) mod 10 }} | 4 ={{#expr: (112/ 10000) mod 10 }} | 5 ={{#expr: (112/ 100000) mod 10 }} | 6 ={{#expr: (112/ 1000000) mod 10 }} | 7 ={{#expr: (112/ 10000000) mod 10 }} | 8 ={{#expr: (112/ 100000000) mod 10 }} | 9 ={{#expr: (112/ 1000000000) mod 10 }} | 10 ={{#expr: (112/ 10000000000) mod 10 }} | 11 ={{#expr: (112/ 100000000000) mod 10 }} | 12 ={{#expr: (112/ 1000000000000) mod 10 }} | 13 ={{#expr: (112/ 10000000000000) mod 10 }} | 14 ={{#expr: (112/ 100000000000000) mod 10 }} | 15 ={{#expr: (112/ 1000000000000000) mod 10 }} | 16 ={{#expr: (112/ 10000000000000000) mod 10 }} | 17 ={{#expr: (112/ 100000000000000000) mod 10 }} | 18 ={{#expr: (112/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 268 mod 10 }} | 1 ={{#expr: (268/ 10) mod 10 }} | 2 ={{#expr: (268/ 100) mod 10 }} | 3 ={{#expr: (268/ 1000) mod 10 }} | 4 ={{#expr: (268/ 10000) mod 10 }} | 5 ={{#expr: (268/ 100000) mod 10 }} | 6 ={{#expr: (268/ 1000000) mod 10 }} | 7 ={{#expr: (268/ 10000000) mod 10 }} | 8 ={{#expr: (268/ 100000000) mod 10 }} | 9 ={{#expr: (268/ 1000000000) mod 10 }} | 10 ={{#expr: (268/ 10000000000) mod 10 }} | 11 ={{#expr: (268/ 100000000000) mod 10 }} | 12 ={{#expr: (268/ 1000000000000) mod 10 }} | 13 ={{#expr: (268/ 10000000000000) mod 10 }} | 14 ={{#expr: (268/ 100000000000000) mod 10 }} | 15 ={{#expr: (268/ 1000000000000000) mod 10 }} | 16 ={{#expr: (268/ 10000000000000000) mod 10 }} | 17 ={{#expr: (268/ 100000000000000000) mod 10 }} | 18 ={{#expr: (268/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 268 mod 10 }} | 1 ={{#expr: (268/ 10) mod 10 }} | 2 ={{#expr: (268/ 100) mod 10 }} | 3 ={{#expr: (268/ 1000) mod 10 }} | 4 ={{#expr: (268/ 10000) mod 10 }} | 5 ={{#expr: (268/ 100000) mod 10 }} | 6 ={{#expr: (268/ 1000000) mod 10 }} | 7 ={{#expr: (268/ 10000000) mod 10 }} | 8 ={{#expr: (268/ 100000000) mod 10 }} | 9 ={{#expr: (268/ 1000000000) mod 10 }} | 10 ={{#expr: (268/ 10000000000) mod 10 }} | 11 ={{#expr: (268/ 100000000000) mod 10 }} | 12 ={{#expr: (268/ 1000000000000) mod 10 }} | 13 ={{#expr: (268/ 10000000000000) mod 10 }} | 14 ={{#expr: (268/ 100000000000000) mod 10 }} | 15 ={{#expr: (268/ 1000000000000000) mod 10 }} | 16 ={{#expr: (268/ 10000000000000000) mod 10 }} | 17 ={{#expr: (268/ 100000000000000000) mod 10 }} | 18 ={{#expr: (268/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 268 mod 10 }} | 1 ={{#expr: (268/ 10) mod 10 }} | 2 ={{#expr: (268/ 100) mod 10 }} | 3 ={{#expr: (268/ 1000) mod 10 }} | 4 ={{#expr: (268/ 10000) mod 10 }} | 5 ={{#expr: (268/ 100000) mod 10 }} | 6 ={{#expr: (268/ 1000000) mod 10 }} | 7 ={{#expr: (268/ 10000000) mod 10 }} | 8 ={{#expr: (268/ 100000000) mod 10 }} | 9 ={{#expr: (268/ 1000000000) mod 10 }} | 10 ={{#expr: (268/ 10000000000) mod 10 }} | 11 ={{#expr: (268/ 100000000000) mod 10 }} | 12 ={{#expr: (268/ 1000000000000) mod 10 }} | 13 ={{#expr: (268/ 10000000000000) mod 10 }} | 14 ={{#expr: (268/ 100000000000000) mod 10 }} | 15 ={{#expr: (268/ 1000000000000000) mod 10 }} | 16 ={{#expr: (268/ 10000000000000000) mod 10 }} | 17 ={{#expr: (268/ 100000000000000000) mod 10 }} | 18 ={{#expr: (268/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 112, 268{{#if: | ({{{3}}})}}] 281.</ref> Die Vereinbarkeit einkommensteuerrechtlicher Regelungen mit dem subjektiven Nettoprinzip wird an {{#switch: juris
|juris=Art. 3 |by=Art. 3 |hh |mv |rlp |st |th=Art. 3 |sh=Vorlage:Str replace+Artikel+3&psml=bsshoprod.psml&max=true Art. 3 |revosax=Art. 3 |dejure=Art. 3 |RIS-B={{#if: |Art. 3 |Art. 3 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 3 |Art. 3
}}
|ch=Art. 3 |buzer=Art. 3 ||leer=Art. 3 [Anbieter/Datenbank fehlt] |#default=Art. 3[Anbieter/Datenbank unbekannt]
}}{{#if: 3||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 GG (Allgemeinen Gleichheitssatz), {{#switch: juris
|juris=Art. 1 |by=Art. 1 |hh |mv |rlp |st |th=Art. 1 |sh=Vorlage:Str replace+Artikel+1&psml=bsshoprod.psml&max=true Art. 1 |revosax=Art. 1 |dejure=Art. 1 |RIS-B={{#if: |Art. 1 |Art. 1 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 1 |Art. 1
}}
|ch=Art. 1 |buzer=Art. 1 ||leer=Art. 1 [Anbieter/Datenbank fehlt] |#default=Art. 1[Anbieter/Datenbank unbekannt]
}}{{#if: 1||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 in Verbindung mit {{#switch: juris
|juris=Art. 20 |by=Art. 20 |hh |mv |rlp |st |th=Art. 20 |sh=Vorlage:Str replace+Artikel+20&psml=bsshoprod.psml&max=true Art. 20 |revosax=Art. 20 |dejure=Art. 20 |RIS-B={{#if: |Art. 20 |Art. 20 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 20 |Art. 20
}}
|ch=Art. 20 |buzer=Art. 20 ||leer=Art. 20 [Anbieter/Datenbank fehlt] |#default=Art. 20[Anbieter/Datenbank unbekannt]
}}{{#if: 20||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 und {{#switch: juris
|juris=Art. 6 |by=Art. 6 |hh |mv |rlp |st |th=Art. 6 |sh=Vorlage:Str replace+Artikel+6&psml=bsshoprod.psml&max=true Art. 6 |revosax=Art. 6 |dejure=Art. 6 |RIS-B={{#if: |Art. 6 |Art. 6 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 6 |Art. 6
}}
|ch=Art. 6 |buzer=Art. 6 ||leer=Art. 6 [Anbieter/Datenbank fehlt] |#default=Art. 6[Anbieter/Datenbank unbekannt]
}}{{#if: 6||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} Abs. 1 GG gemessen.<ref>BVerfG, 2 BvL 1/06 vom 13. Februar 2008, Absatz-Nr. (104)</ref>
Rechtsprechung
- Mit Urteil vom 13. Februar 2008 hat das Bundesverfassungsgericht entschieden, dass auch Aufwendungen eines Steuerpflichtigen für die Kranken- und Pflegeversicherung der Familie Teil des einkommensteuerrechtlich zu verschonenden Existenzminimums sind.<ref>BVerfG, 2 BvL 1/06 vom 13. Februar 2008. Absatz-Nr. (107)</ref> Der bisher nur beschränkt mögliche Sonderausgabenabzug für Kranken- und Pflegeversicherungsbeiträge reicht nicht aus, um die Kosten, welche aufgewendet werden müssen, um dem Steuerpflichtigen und seiner Familie eine sozialhilfegleiche Kranken- und Pflegeversorgung zu gewährleisten, steuerfrei zu stellen.<ref>BVerfG, 2 BvL 1/06 vom 13. Februar 2008. Absatz-Nr. (103)</ref> Dem Gesetzgeber wurde vom Bundesverfassungsgericht aufgegeben, bis zum 1. Januar 2010 für eine verfassungskonforme (neue) Regelung zu sorgen.<ref>ZDF: Urteil des Bundesverfassungsgerichts: Krankenversicherung muss stärker absetzbar sein (tagesschau.de-Archiv)</ref>
- Urteil des BVerfG vom 10. November 1998:
{{#ifeq: {{{vor}}}@@-@@{{{nach}}} | -@@-@@-
| {{#if:trim|Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben.}}
| {{#ifeq: {{#if:|{{{vor}}}|@#@}}{{#if:|{{{nach}}}|@#@}} | @#@@#@
| {{#ifeq: de | de
| „{{#if:trim|Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben.}}“
| {{#invoke:Text|quoteUnquoted| Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben. | {{{lang}}} }} }}
| {{#ifeq: {{#if:|{{{vor}}}|-}} | -
| „
| {{{vor}}} }}{{#if:trim|Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben.}}{{
#ifeq: {{#if:|{{{nach}}}|-}} | -
| “
| {{{nach}}} }} }} }}{{
#if: BVerfG, 2 BvR 1057, 1226, 980/91, Amtlicher Leitsatz || <ref>BVerfG, 2 BvR 1057/91 vom 10. November 1998</ref> }}
{{#if:
|
„{{{Latn}}}“{{#if: BVerfG, 2 BvR 1057, 1226, 980/91, Amtlicher Leitsatz || <ref>BVerfG, 2 BvR 1057/91 vom 10. November 1998</ref> }}
}}{{#if:
|
„{{{de}}}“{{#if: BVerfG, 2 BvR 1057, 1226, 980/91, Amtlicher Leitsatz || <ref>BVerfG, 2 BvR 1057/91 vom 10. November 1998</ref> }}
}}|{{#if: BVerfG, 2 BvR 1057, 1226, 980/91, Amtlicher Leitsatz
|}}}}
{{#if: <ref>BVerfG, 2 BvR 1057/91 vom 10. November 1998</ref> |
{{#if: {{#invoke:Text|unstrip|<ref>BVerfG, 2 BvR 1057/91 vom 10. November 1998</ref>}}
| }} }}{{#if: Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben. | {{
#if: | {{#if: Die Leistungsfähigkeit von Eltern wird, über den existentiellen Sachbedarf und den erwerbsbedingten Betreuungsbedarf des Kindes hinaus, generell durch den Betreuungsbedarf gemindert. Der Betreuungsbedarf muß als notwendiger Bestandteil des familiären Existenzminimums […] einkommensteuerlich unbelastet bleiben. |
Vorlage:Zitat: Doppelangabe 1=Text=}}
}}| }}{{#if: | {{#if: |
Vorlage:Zitat: Doppelangabe 2=Autor=}}
}}{{#if: | {{#if: BVerfG, 2 BvR 1057, 1226, 980/91, Amtlicher Leitsatz |
Vorlage:Zitat: Doppelangabe 3=Quelle=}}
}}{{#if: | {{#if: |
Vorlage:Zitat: Doppelangabe Umschrift=Latn=}}
}}{{#if: | {{#if: |
Vorlage:Zitat: Doppelangabe Sprache=lang=}}
}}{{#if: | {{#if: |
Vorlage:Zitat: Doppelangabe Übersetzung=de=}}
}}
- Mit Urteil vom 29. Mai 1990 hat das Bundesverfassungsgericht die 1982 verabschiedete Kürzung des Kindergeldes für verfassungswidrig erklärt.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 60 mod 10 }} | 1 ={{#expr: (60/ 10) mod 10 }} | 2 ={{#expr: (60/ 100) mod 10 }} | 3 ={{#expr: (60/ 1000) mod 10 }} | 4 ={{#expr: (60/ 10000) mod 10 }} | 5 ={{#expr: (60/ 100000) mod 10 }} | 6 ={{#expr: (60/ 1000000) mod 10 }} | 7 ={{#expr: (60/ 10000000) mod 10 }} | 8 ={{#expr: (60/ 100000000) mod 10 }} | 9 ={{#expr: (60/ 1000000000) mod 10 }} | 10 ={{#expr: (60/ 10000000000) mod 10 }} | 11 ={{#expr: (60/ 100000000000) mod 10 }} | 12 ={{#expr: (60/ 1000000000000) mod 10 }} | 13 ={{#expr: (60/ 10000000000000) mod 10 }} | 14 ={{#expr: (60/ 100000000000000) mod 10 }} | 15 ={{#expr: (60/ 1000000000000000) mod 10 }} | 16 ={{#expr: (60/ 10000000000000000) mod 10 }} | 17 ={{#expr: (60/ 100000000000000000) mod 10 }} | 18 ={{#expr: (60/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 60 mod 10 }} | 1 ={{#expr: (60/ 10) mod 10 }} | 2 ={{#expr: (60/ 100) mod 10 }} | 3 ={{#expr: (60/ 1000) mod 10 }} | 4 ={{#expr: (60/ 10000) mod 10 }} | 5 ={{#expr: (60/ 100000) mod 10 }} | 6 ={{#expr: (60/ 1000000) mod 10 }} | 7 ={{#expr: (60/ 10000000) mod 10 }} | 8 ={{#expr: (60/ 100000000) mod 10 }} | 9 ={{#expr: (60/ 1000000000) mod 10 }} | 10 ={{#expr: (60/ 10000000000) mod 10 }} | 11 ={{#expr: (60/ 100000000000) mod 10 }} | 12 ={{#expr: (60/ 1000000000000) mod 10 }} | 13 ={{#expr: (60/ 10000000000000) mod 10 }} | 14 ={{#expr: (60/ 100000000000000) mod 10 }} | 15 ={{#expr: (60/ 1000000000000000) mod 10 }} | 16 ={{#expr: (60/ 10000000000000000) mod 10 }} | 17 ={{#expr: (60/ 100000000000000000) mod 10 }} | 18 ={{#expr: (60/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 60 mod 10 }} | 1 ={{#expr: (60/ 10) mod 10 }} | 2 ={{#expr: (60/ 100) mod 10 }} | 3 ={{#expr: (60/ 1000) mod 10 }} | 4 ={{#expr: (60/ 10000) mod 10 }} | 5 ={{#expr: (60/ 100000) mod 10 }} | 6 ={{#expr: (60/ 1000000) mod 10 }} | 7 ={{#expr: (60/ 10000000) mod 10 }} | 8 ={{#expr: (60/ 100000000) mod 10 }} | 9 ={{#expr: (60/ 1000000000) mod 10 }} | 10 ={{#expr: (60/ 10000000000) mod 10 }} | 11 ={{#expr: (60/ 100000000000) mod 10 }} | 12 ={{#expr: (60/ 1000000000000) mod 10 }} | 13 ={{#expr: (60/ 10000000000000) mod 10 }} | 14 ={{#expr: (60/ 100000000000000) mod 10 }} | 15 ={{#expr: (60/ 1000000000000000) mod 10 }} | 16 ={{#expr: (60/ 10000000000000000) mod 10 }} | 17 ={{#expr: (60/ 100000000000000000) mod 10 }} | 18 ={{#expr: (60/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 82, 60{{#if: | ({{{3}}})}}].</ref>
- Urteil des BVerfG vom 22. Februar 1984:<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 66 mod 10 }} | 1 ={{#expr: (66/ 10) mod 10 }} | 2 ={{#expr: (66/ 100) mod 10 }} | 3 ={{#expr: (66/ 1000) mod 10 }} | 4 ={{#expr: (66/ 10000) mod 10 }} | 5 ={{#expr: (66/ 100000) mod 10 }} | 6 ={{#expr: (66/ 1000000) mod 10 }} | 7 ={{#expr: (66/ 10000000) mod 10 }} | 8 ={{#expr: (66/ 100000000) mod 10 }} | 9 ={{#expr: (66/ 1000000000) mod 10 }} | 10 ={{#expr: (66/ 10000000000) mod 10 }} | 11 ={{#expr: (66/ 100000000000) mod 10 }} | 12 ={{#expr: (66/ 1000000000000) mod 10 }} | 13 ={{#expr: (66/ 10000000000000) mod 10 }} | 14 ={{#expr: (66/ 100000000000000) mod 10 }} | 15 ={{#expr: (66/ 1000000000000000) mod 10 }} | 16 ={{#expr: (66/ 10000000000000000) mod 10 }} | 17 ={{#expr: (66/ 100000000000000000) mod 10 }} | 18 ={{#expr: (66/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 66 mod 10 }} | 1 ={{#expr: (66/ 10) mod 10 }} | 2 ={{#expr: (66/ 100) mod 10 }} | 3 ={{#expr: (66/ 1000) mod 10 }} | 4 ={{#expr: (66/ 10000) mod 10 }} | 5 ={{#expr: (66/ 100000) mod 10 }} | 6 ={{#expr: (66/ 1000000) mod 10 }} | 7 ={{#expr: (66/ 10000000) mod 10 }} | 8 ={{#expr: (66/ 100000000) mod 10 }} | 9 ={{#expr: (66/ 1000000000) mod 10 }} | 10 ={{#expr: (66/ 10000000000) mod 10 }} | 11 ={{#expr: (66/ 100000000000) mod 10 }} | 12 ={{#expr: (66/ 1000000000000) mod 10 }} | 13 ={{#expr: (66/ 10000000000000) mod 10 }} | 14 ={{#expr: (66/ 100000000000000) mod 10 }} | 15 ={{#expr: (66/ 1000000000000000) mod 10 }} | 16 ={{#expr: (66/ 10000000000000000) mod 10 }} | 17 ={{#expr: (66/ 100000000000000000) mod 10 }} | 18 ={{#expr: (66/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 66 mod 10 }} | 1 ={{#expr: (66/ 10) mod 10 }} | 2 ={{#expr: (66/ 100) mod 10 }} | 3 ={{#expr: (66/ 1000) mod 10 }} | 4 ={{#expr: (66/ 10000) mod 10 }} | 5 ={{#expr: (66/ 100000) mod 10 }} | 6 ={{#expr: (66/ 1000000) mod 10 }} | 7 ={{#expr: (66/ 10000000) mod 10 }} | 8 ={{#expr: (66/ 100000000) mod 10 }} | 9 ={{#expr: (66/ 1000000000) mod 10 }} | 10 ={{#expr: (66/ 10000000000) mod 10 }} | 11 ={{#expr: (66/ 100000000000) mod 10 }} | 12 ={{#expr: (66/ 1000000000000) mod 10 }} | 13 ={{#expr: (66/ 10000000000000) mod 10 }} | 14 ={{#expr: (66/ 100000000000000) mod 10 }} | 15 ={{#expr: (66/ 1000000000000000) mod 10 }} | 16 ={{#expr: (66/ 10000000000000000) mod 10 }} | 17 ={{#expr: (66/ 100000000000000000) mod 10 }} | 18 ={{#expr: (66/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 214 mod 10 }} | 1 ={{#expr: (214/ 10) mod 10 }} | 2 ={{#expr: (214/ 100) mod 10 }} | 3 ={{#expr: (214/ 1000) mod 10 }} | 4 ={{#expr: (214/ 10000) mod 10 }} | 5 ={{#expr: (214/ 100000) mod 10 }} | 6 ={{#expr: (214/ 1000000) mod 10 }} | 7 ={{#expr: (214/ 10000000) mod 10 }} | 8 ={{#expr: (214/ 100000000) mod 10 }} | 9 ={{#expr: (214/ 1000000000) mod 10 }} | 10 ={{#expr: (214/ 10000000000) mod 10 }} | 11 ={{#expr: (214/ 100000000000) mod 10 }} | 12 ={{#expr: (214/ 1000000000000) mod 10 }} | 13 ={{#expr: (214/ 10000000000000) mod 10 }} | 14 ={{#expr: (214/ 100000000000000) mod 10 }} | 15 ={{#expr: (214/ 1000000000000000) mod 10 }} | 16 ={{#expr: (214/ 10000000000000000) mod 10 }} | 17 ={{#expr: (214/ 100000000000000000) mod 10 }} | 18 ={{#expr: (214/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 214 mod 10 }} | 1 ={{#expr: (214/ 10) mod 10 }} | 2 ={{#expr: (214/ 100) mod 10 }} | 3 ={{#expr: (214/ 1000) mod 10 }} | 4 ={{#expr: (214/ 10000) mod 10 }} | 5 ={{#expr: (214/ 100000) mod 10 }} | 6 ={{#expr: (214/ 1000000) mod 10 }} | 7 ={{#expr: (214/ 10000000) mod 10 }} | 8 ={{#expr: (214/ 100000000) mod 10 }} | 9 ={{#expr: (214/ 1000000000) mod 10 }} | 10 ={{#expr: (214/ 10000000000) mod 10 }} | 11 ={{#expr: (214/ 100000000000) mod 10 }} | 12 ={{#expr: (214/ 1000000000000) mod 10 }} | 13 ={{#expr: (214/ 10000000000000) mod 10 }} | 14 ={{#expr: (214/ 100000000000000) mod 10 }} | 15 ={{#expr: (214/ 1000000000000000) mod 10 }} | 16 ={{#expr: (214/ 10000000000000000) mod 10 }} | 17 ={{#expr: (214/ 100000000000000000) mod 10 }} | 18 ={{#expr: (214/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 214 mod 10 }} | 1 ={{#expr: (214/ 10) mod 10 }} | 2 ={{#expr: (214/ 100) mod 10 }} | 3 ={{#expr: (214/ 1000) mod 10 }} | 4 ={{#expr: (214/ 10000) mod 10 }} | 5 ={{#expr: (214/ 100000) mod 10 }} | 6 ={{#expr: (214/ 1000000) mod 10 }} | 7 ={{#expr: (214/ 10000000) mod 10 }} | 8 ={{#expr: (214/ 100000000) mod 10 }} | 9 ={{#expr: (214/ 1000000000) mod 10 }} | 10 ={{#expr: (214/ 10000000000) mod 10 }} | 11 ={{#expr: (214/ 100000000000) mod 10 }} | 12 ={{#expr: (214/ 1000000000000) mod 10 }} | 13 ={{#expr: (214/ 10000000000000) mod 10 }} | 14 ={{#expr: (214/ 100000000000000) mod 10 }} | 15 ={{#expr: (214/ 1000000000000000) mod 10 }} | 16 ={{#expr: (214/ 10000000000000000) mod 10 }} | 17 ={{#expr: (214/ 100000000000000000) mod 10 }} | 18 ={{#expr: (214/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 66, 214{{#if: | ({{{3}}})}}].</ref>
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- Mit Urteil vom 3. November 1982 entschied das Bundesverfassungsgericht, dass die Kinderbetreuungskosten von Alleinerziehenden (damals) steuerrechtlich nicht ausreichend berücksichtigt wurden.<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 61 mod 10 }} | 1 ={{#expr: (61/ 10) mod 10 }} | 2 ={{#expr: (61/ 100) mod 10 }} | 3 ={{#expr: (61/ 1000) mod 10 }} | 4 ={{#expr: (61/ 10000) mod 10 }} | 5 ={{#expr: (61/ 100000) mod 10 }} | 6 ={{#expr: (61/ 1000000) mod 10 }} | 7 ={{#expr: (61/ 10000000) mod 10 }} | 8 ={{#expr: (61/ 100000000) mod 10 }} | 9 ={{#expr: (61/ 1000000000) mod 10 }} | 10 ={{#expr: (61/ 10000000000) mod 10 }} | 11 ={{#expr: (61/ 100000000000) mod 10 }} | 12 ={{#expr: (61/ 1000000000000) mod 10 }} | 13 ={{#expr: (61/ 10000000000000) mod 10 }} | 14 ={{#expr: (61/ 100000000000000) mod 10 }} | 15 ={{#expr: (61/ 1000000000000000) mod 10 }} | 16 ={{#expr: (61/ 10000000000000000) mod 10 }} | 17 ={{#expr: (61/ 100000000000000000) mod 10 }} | 18 ={{#expr: (61/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 61 mod 10 }} | 1 ={{#expr: (61/ 10) mod 10 }} | 2 ={{#expr: (61/ 100) mod 10 }} | 3 ={{#expr: (61/ 1000) mod 10 }} | 4 ={{#expr: (61/ 10000) mod 10 }} | 5 ={{#expr: (61/ 100000) mod 10 }} | 6 ={{#expr: (61/ 1000000) mod 10 }} | 7 ={{#expr: (61/ 10000000) mod 10 }} | 8 ={{#expr: (61/ 100000000) mod 10 }} | 9 ={{#expr: (61/ 1000000000) mod 10 }} | 10 ={{#expr: (61/ 10000000000) mod 10 }} | 11 ={{#expr: (61/ 100000000000) mod 10 }} | 12 ={{#expr: (61/ 1000000000000) mod 10 }} | 13 ={{#expr: (61/ 10000000000000) mod 10 }} | 14 ={{#expr: (61/ 100000000000000) mod 10 }} | 15 ={{#expr: (61/ 1000000000000000) mod 10 }} | 16 ={{#expr: (61/ 10000000000000000) mod 10 }} | 17 ={{#expr: (61/ 100000000000000000) mod 10 }} | 18 ={{#expr: (61/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 61 mod 10 }} | 1 ={{#expr: (61/ 10) mod 10 }} | 2 ={{#expr: (61/ 100) mod 10 }} | 3 ={{#expr: (61/ 1000) mod 10 }} | 4 ={{#expr: (61/ 10000) mod 10 }} | 5 ={{#expr: (61/ 100000) mod 10 }} | 6 ={{#expr: (61/ 1000000) mod 10 }} | 7 ={{#expr: (61/ 10000000) mod 10 }} | 8 ={{#expr: (61/ 100000000) mod 10 }} | 9 ={{#expr: (61/ 1000000000) mod 10 }} | 10 ={{#expr: (61/ 10000000000) mod 10 }} | 11 ={{#expr: (61/ 100000000000) mod 10 }} | 12 ={{#expr: (61/ 1000000000000) mod 10 }} | 13 ={{#expr: (61/ 10000000000000) mod 10 }} | 14 ={{#expr: (61/ 100000000000000) mod 10 }} | 15 ={{#expr: (61/ 1000000000000000) mod 10 }} | 16 ={{#expr: (61/ 10000000000000000) mod 10 }} | 17 ={{#expr: (61/ 100000000000000000) mod 10 }} | 18 ={{#expr: (61/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:|{{#switch:2 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: {{{3}}} mod 10 }} | 1 ={{#expr: ({{{3}}}/ 10) mod 10 }} | 2 ={{#expr: ({{{3}}}/ 100) mod 10 }} | 3 ={{#expr: ({{{3}}}/ 1000) mod 10 }} | 4 ={{#expr: ({{{3}}}/ 10000) mod 10 }} | 5 ={{#expr: ({{{3}}}/ 100000) mod 10 }} | 6 ={{#expr: ({{{3}}}/ 1000000) mod 10 }} | 7 ={{#expr: ({{{3}}}/ 10000000) mod 10 }} | 8 ={{#expr: ({{{3}}}/ 100000000) mod 10 }} | 9 ={{#expr: ({{{3}}}/ 1000000000) mod 10 }} | 10 ={{#expr: ({{{3}}}/ 10000000000) mod 10 }} | 11 ={{#expr: ({{{3}}}/ 100000000000) mod 10 }} | 12 ={{#expr: ({{{3}}}/ 1000000000000) mod 10 }} | 13 ={{#expr: ({{{3}}}/ 10000000000000) mod 10 }} | 14 ={{#expr: ({{{3}}}/ 100000000000000) mod 10 }} | 15 ={{#expr: ({{{3}}}/ 1000000000000000) mod 10 }} | 16 ={{#expr: ({{{3}}}/ 10000000000000000) mod 10 }} | 17 ={{#expr: ({{{3}}}/ 100000000000000000) mod 10 }} | 18 ={{#expr: ({{{3}}}/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 61, 319{{#if: | ({{{3}}})}}].</ref>
Weblinks
- Walter Drenseck: Objektives Nettoprinzip kontra Begehrlichkeiten des Fiskus.
- Gröpl: Objektives und Subjektives Nettoprinzip. (PDF; 16 kB)
Einzelnachweise
<references />