'Einheit der Gesellschaft' versus 'Vielheit der Gesellschafter'

There are particular legal difficulties in the income tax procedures for partnership companies. Since the company takes part in legal relations subject to private and commercial law, their earnings, however, are not taxable at the company, but at all the partners, it is frequently the question whether chargeable events are to be considered from the company's or the partners' point of view. Consequently, there is a conflict between the "unity of the company" and the "plurality of partners".
Whether the German Federal Fiscal Court (BFH) may provide more legal certainty for income tax procedures concerning partnership companies by creating a consistent system of principles as a basis for its decisions shall be subject of this investigation project. For this cause, court decisions suitable for answering this question will be analysed concerning their consistency in dealing with these principles.