Law
Anna Leisner
Kontinuität als Verfassungsprinzip
Unter besonderer Berücksichtigung des Steuerrechts
[Continuity as a Constitutional Principle. With Special Regard to Fiscal Law. By Anna Leisner.]
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Published in German.
In this study, the author deals with the dogmatic development and the practical effects of a rule of legal continuity in the sense of a further evolution of the law in gradual transitions without abrupt 'breaks.' Anna Leisner examines the strained relationship between the rule of legal continuity in the Basic Law and the dynamics of a democracy in which the people have sovereign power. She illustrates the results of her study in her descriptions of the division of powers in legal questions pertaining to fiscal law.