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Iris Kemmler

Geldschulden im Öffentlichen Recht

Entstehung, Erlöschen und Verzinsung von Zahlungsansprüchen im Abgabenrecht, Sozialrecht und Allgemeinen Verwaltungsrecht
[Monetary Debt in Public Law. Creation, Expiry and Rates of Interest on Payment Demands in Tax, Social and General Administrative Laws.]
2015. XXXIII, 829 pages.
Jus Publicum (JusPubl) 241
Published in German.
  • cloth
  • available
  • 978-3-16-153654-0
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Summary
Unlike its private law, Germany´s tax, social and administrative laws provide no coherent law of obligations. Iris Kemmler examines the fragmented rules regarding, for example, the statue of limitation, forfeiture of claims, the rules of offsetting and the possibility to relinquish a right. The author is able to show on the one hand that the existing system does contain some common rules, but that on the other there is obvious need to develop further legislation.

Jus Publicum (JusPubl)