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學習快評丨qibao666888　　德?(de)國??(guo)聯(lián)??(lian)邦??(bang)憲??(xian)法??(fa)法??(fa)院??(yuan)在??(zai)判??(pan)決?(jue)中??(zhong)表??(biao)示??(shi)??，直??(zhi)到??(dao)今??(jin)天??(tian)仍??(reng)無??(wu)法??(fa)確??(que)定??(ding)當??(dang)時??(shi)新??(xin)聯(lián)??(lian)邦??(bang)州??(zhou)加??(jia)入??(ru)后??(hou)產(chǎn)??(chan)生?(sheng)的??(de)額??(e)外??(wai)財??(cai)政??(zheng)需??(xu)求??(qiu)是??(shi)否?(fou)已??(yi)經(jīng)??(jing)消??(xiao)失??(shi)??。?　　憲??(xian)法??(fa)法??(fa)院??(yuan)判??(pan)決??(jue)委??(wei)員??(yuan)會??(hui)還??(hai)強??(qiang)調(diào)??(tiao)??，團??(tuan)結(jié)??(jie)附??(fu)加??(jia)稅??(shui)不??(bu)得??(de)無??(wu)限??(xian)期??(qi)征??(zheng)收??(shou)??。??立??(li)法??(fa)機??(ji)構(gòu)??(gou)負?(fu)有??(you)“觀??(guan)察??(cha)義??(yi)務??(wu)”??。一??(yi)旦??(dan)先??(xian)前??(qian)確??(que)定??(ding)的??(de)額??(e)外??(wai)財??(cai)政??(zheng)需??(xu)求??(qiu)消??(xiao)失??(shi)??，該??(gai)稅??(shui)可??(ke)能??(neng)會??(hui)變??(bian)得??(de)違?(wei)憲??(xian)??。。