Financial constitutional law: A comparison between Germany and South Africa DIRK BRAND KONRAD-ADENAUER-STIFTUNG • OCCASIONAL PAPERS • JOHANNESBURG • NOVEMBER 2006 © KAS, 2006 All rights reserved While copyright in this publication as a whole is vested in the Konrad-Adenauer- Stiftung, copyright in the text rests with the individual authors, and no paper may be reproduced in whole or part without the express permission, in writing, of both authors and the publisher. It should be noted that any opinions expressed are the responsibility of the individual authors and that the Konrad-Adenauer-Stiftung does not necessarily subscribe to the opinions of contributors. ISBN: 0-9802543-2-9 Published by: Konrad-Adenauer-Stiftung 60 Hume Road Dunkeld 2196 Johannesburg Republic of South Africa PO Box 1383 Houghton 2041 Johannesburg Republic of South Africa Telephone: (+27 +11) 214-2900 Telefax: (+27 +11) 214-2913/4 E-mail:
[email protected] www.kas.org.za Editing, DTP and production: Tyrus Text and Design Printing: Stups Printing Acknowledgements The author would like to express his sincere appreciation to the Konrad- Adenauer-Stiftung for the publication of this study as well as to the University of Stellenbosch, which gave permission for the publication. iii The author Dr Dirk Brand* was a constitutional advisor in the Western Cape Provincial Government from the end of 1995 and was, among other things, coordinator of a team of technical advisors responsible for the drafting of the Western Cape Provincial Constitution, 1998. As legal advisor, Brand’s responsibilities included the drafting of legislation, such as the Western Cape Languages Act, 1998, as well as legal opinions on a variety of issues.