Fiskalverwaltung is the non-sovereign administrative acting of the state. The state appears to the citizen as a right subject on an equal footing in right traffic and fulfills therefore no direct public tasks opposite the citizen. The treasury acts thus under private law, like its citizens, for example with the covering of its own need.

The Fiskalverwaltung stands thus contrary to the sovereignty administration.

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• Omega-News: 29 Mai 2005
  Weder das Grundgesetz, das im