Marc Desens
Bindung der Finanzverwaltung an die Rechtsprechung
Bedingungen und Grenzen für Nichtanwendungserlasse
[The Obligation of the Financial Administration to Judicial Decisions. Prerequisites and Limits for Non-Application Decrees.]
2011. XXVI, 563 pages. Published in German.
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Summary
By means of non-application decrees, the administration rules that judicial decisions should not be applicable. This has an impact on one of the key issues in jurisprudence, the effect of judicial precedents on the relationship between the state and its citizens as well as between the administration and judicial decisions. Marc Desens analyzes this phenomenon and shows the prerequisites and limits.