Die sachlich zutreffende Besteuerung

Partnerships 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 corporate sphere. Both theories had to be broken through again and again in order to reach appropriate results. The paper analyzes decisions of the BFH that deviate from the unity theory for reasons of "factually correct taxation" in order to shed light on what lies behind this formula. In doing so, the decisions are reconstructed principally in the sense of Robert Alexy's principle theory.