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KAG NRW Kommunalabgabengesetz NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Kommunalrecht
(1) Es kann davon abgesehen werden, Abgaben und abgabenrechtliche Nebenleistungen festzusetzen, zu erheben, nachzufordern oder zu erstatten, wenn der Betrag niedriger als 20 Euro ist und die Kosten der Einziehung oder Erstattung außer Verhältnis zu dem Betrag stehen, es sei denn, dass wegen der grundsätzlichen Bedeutung des Falles eine Einziehung geboten ist.
(2) Cent-Beträge können bei der Festsetzung von Abgaben und abgabenrechtlichen Nebenleistungen auf volle Euro nach unten abgerundet und bei der Erstattung auf volle Euro nach oben aufgerundet werden.
Quelle: Justizportal NRW
Import: