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Tim Maciejewski
Nichtanwendungsgesetze
Eine verfassungsrechtliche Verortung zwischen Rechtskontinuität, Gewaltenteilung, Rechtsschutzgebot und Rückwirkungsverbot
[Laws of Non-Application. A Constitutional Location between Legal Continuity, Separation of Powers, Legal Protection, and Prohibition of Retroactivity.]
2021. XVI, 611 pages. Published in German.
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Summary
In practice, law is applied as established by precedents decided in specialised courts. In German tax law the legislator often interferes with this process by retroactively changing the law. This raises questions about the separation of powers, protection of legitimate interests, effective legal protection, and legal continuity.