德国联邦宪法法庭裁定：根据评估值对不动产征税是不符合宪法法规定的文／宋启英１９９５年８月１８日，德国联邦宪法法庭对现行征收资产净值税和遗产税进行资产评估的条款是否符合宪法的规定做出两项决定。提交到宪法法庭的这些案例的核心问题是：在纳资产净值税和遗产税... German Federal Constitutional Court ruled that taxation of real property based on appraised value is not in conformity with the provisions of the Constitutional Law / Song Qixing On August 18, 1995, the German Federal Constitutional Court conformed to the provisions of the Assets Valuation of the Current NAV and Estate Tax Constitutional provisions make two decisions. The core issues of these cases submitted to the Constitutional Court are: Net Asset Value Tax and Estate Tax ...