Auditors, lawyers, tax consultants and management consultants: Four perspectives. One solution. Worldwide. Find out …
We review your past and advise you on the implementation of future requirements and projects. Find out more!
Our clients entrust us with their most important legal matters. Learn more about our legal services!
Tax laws are complex and dynamic. We face the challenge of tax law together with you - find out more.
We support you with customised solutions so that your company can continue to operate successfully on the market in …
Shared service centers in SMEs: structure for greater efficiency
Pillar 2: Mandatory registration in the UK and discussions in the EU Parliament
Accounting vs. tax law: Why more coordination is needed
EU “Omnibus” Package: Less effort for sustainability reporting?
Baker Tilly starts the year 2025 with 23 new Directors
Challenges in corporate finance: Baker Tilly at Structured FINANCE 2024
Pay slips are purely information documents
Financing and funding: realignment in the coalition agreement
Labor and social law: What the new coalition agreement contains
Public procurement: Legally compliant procurement of cyber insurance
Countdown to September – The EU Data Act and its implications
Procurement law – legal framework for emergency procurements in the event of a cyberattack
Industry-specific knowledge is essential in order to create the best conditions for customised solutions. Find out …
Baker Tilly advises biotech startup Real Collagen GmbH investment by US investor
Energy study: Uncertainty slows down investments by industry and utilities in Germany
After ECJ ruling: Financial investors still have no direct access to medical care centers
Benefit from bundled interdisciplinary competencies, expert teams and individual solutions. Learn more!
Baker Tilly offers a wide range of individual and innovative consulting services. Find out more!
The drafting of wastewater fee schedules regularly contains pitfalls for local authorities. This is particularly true when switching from a contribution-financed to a purely fee-financed system. Now a new ruling by the Cottbus Administrative Court could have far-reaching financial consequences for local authorities.
Particularly with regard to so-called “old connection owners”, the municipalities concerned often face questions regarding the (hypothetical) limitation of the contributions assessment period. The extent to which connection owners enjoy protection of legitimate expectations in this context is the subject of ongoing case law developments.
Most recently, in its (not legally binding) decision of July 18, 2024, the Cottbus Administrative Court, following on from the German Federal Constitutional Court’s case law from 2015, once again significantly expanded its statements on the protection of the connection owner’s legitimate expectations.
The Cottbus Administrative Court holds the opinion that when switching from a purely contribution-financed to a purely fee-financed scheme, statutory bodies might have to form a corresponding deductible capital for all acquisition and production costs that were originally supposed to be financed by contributions.
In cases of a (hypothetical) limitation of the contributions assessment period, this can pose a considerable financial challenge for local authorities if the production costs to be covered can no longer be included in the fee calculation for a significant proportion of connection owners.
In some cases, this can lead to financial consequences in the hundreds of millions. Therefore, this recent decision by the Cottbus Administrative Court is particularly relevant when adapting and converting new wastewater fee schedules.
Please do not hesitate to contact us.
Alexandra Sausmekat
Partner
Attorney-at-Law (Rechtsanwältin), Certified Tax Advisor
Thomas Holtschneider
Manager
Attorney-at-Law (Rechtsanwalt)
Contact now
Contact us
View all news