Die Lizenzschranke aus verfassungs- und unionsrechtlicher Sicht

This dissertation deals with the so-called license barrier (§ 4j EStG), which the author classifies as a measure to combat undesirable tax arrangements and harmful tax competition. On the basis of an analysis of the BVerfG and EuGH case law, the author elaborates the constitutional and union law requirements for such national defensive regulations and applies these standards to the license barrier. In doing so, the author also shows that, due to these requirements, effective defensive legislation against tax competition and undesirable tax arrangements is not possible. Therefore the authors shows possible perspectives for a further development of the jurisprudence.