Die Auslegung privatrechtlich geprägter Begriffe im Ertragsteuerrecht

In the daily business of both scholars and practitioners the question arises whether the interpretation of concepts in private law is binding for tax law purposes. For the first time this has now been the topic of an in-depth research.
After giving a historic overview, the current interpretation of selected private law concepts in tax law is analysed. General rules of interpretation are developed, based on an analysis of the determinants set up by legal methodology and constitutional law. Special consideration is given to the influence of language on the law, the differing legal purposes of private law and tax law, issues of systematic interpretation as well as to the scope and limits of the topos of the unity of the legal system and requirements of the ability-to-pay principle. Finally, the rules of interpretation are applied to over 300 concepts. Thus, the work does not only provide a profound research on all aspects at stake, but can also be used as a reference work for law practice.