englischThe fight against climate change has found its way into the monetary policy of the European Central Bank. Through the purchase of corporate sector bonds motivated by climate policy, the ECB has the ability to shift liquidity toward climate-friendly companies. But the mandate of the [...]

englischInvoice and input tax deduction are closely linked in the VAT system.

The invoice is seen as the key to passing on the tax burden, while the input tax deduction is the lock at the entrance gate on the way to VAT neutrality for the entrepreneur. The denial of input tax deduction in the case [...]

englischPartnerships have always been caught between independence under civil law and tax transparency. This is reflected in the dispute between the „unity theory“, which advocates the partial tax subjectivity of the partnership, and the „balance sheet bundle theory“, which completely negates the [...]

englischThe "Nicholas ruling" of the German Constitutional Court sets the tone for the jurisprudential discussion on the possibility of raising European debt by means of an own resources decision. But a final chord was not reached. This publication addresses some of the open questions from the [...]

englischThis dissertation elaborates the conceptual content of asset pools as independent tax subjects. It develops a new formula to define taxable asset pools and applies it to German legal constructions and to the English Private Express Trust. This new formula is based on a modified definition of [...]

englischHarmful tax competition raises new challenges for the legislator. With the so-called license barrier, Germany endeavors to influence tax policies of foreign countries – and, to that end, imposes a special fiscal burden on individual taxpayers. Whether this is possible under constitutional [...]

englischThe investment of German Pension Funds (Pensionskassen) in AIF is difficult by the fact, that the supervisory and tax legislation concerning them contradict each other. Their permissible investments under the supervisory law are restricted by the current reading of their tax exemption. The [...]

englischRecently, a number of decisive tax court decisions have been issued on the subject of the compulsory portion and tax law. Can these be arranged in a system?

In order to answer this question, the author shows a structure that underlies the taxation of the compulsory portion and its [...]

englischThe book looks at the entrepreneur's duties in the VAT process from a fundamental rights perspective. It is shown that the existing procedural instruments for risk shielding are deficient and, in particular, that the predominantly administrative-economically motivated cause of the engagement [...]

englischThe scope of application of the duty of disclosure for tax arrangements is not sufficiently tailored to abusive tax arrangements. The aim of this thesis is both to clarify questions of doubt regarding the scope of application of the duty of disclosure for tax arrangements and to submit [...]