Kommerzielle Sportveranstalter und ihre Verantwortlichkeit für Polizeikosten : Eine Analyse am Beispiel des Profifußballsports unter Berücksichtigung des "Bremer Modells"

Abstract

This thesis deals with the current question of whether organisers of commercial events have to cover the costs of policing them or whether such costs can be financed through taxes. In the first part of the study, the author deals with the fundamental question of when a state is allowed to raise non-tax dues. He develops suitable requirements of the tax state principle, from which it is possible to evaluate if a non-tax due may be levied. Under these conditions, in the opinion of the author, it is not possible for the organisers of events to finance the policing costs. The second part focuses on current German administrative practice by referring to the ‘Bremer Modell’ (the policy used in Bremen with regard to this matter). The author explains in detail the current procedure legislators in Bremen undergo and the legal problems in this context.