Das objektive Nettoprinzip im internationalen Steuerwettbewerb

Harmful 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 and European Union law is still a widely unresolved issue. Therefore, the thesis develops two innovative grounds of justification that enable the legislator to counteract unfair tax practices effectively while adequately preserving freedom. The findings obtained in this context reach far beyond the license barrier and may serve as general guidelines for influencing other states.