Nichtanwendungsgesetze 978-3-16-160001-2 - Mohr Siebeck
Law

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.]

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Published in German.
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.
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.
Authors/Editors

Tim Maciejewski Geboren 1986; Duales Studium zum Diplom-Finanzwirt (FH); Studium der Rechtswissenschaften in Hamburg und Auckland; 2014 Erste Juristische Prüfung; Wissenschaftlicher Mitarbeiter am Lehrstuhl für Steuerrecht an der Bucerius Law School; 2015–19 Dozent an der Norddeutschen Akademie für Finanzen und Steuerrecht; seit 2017 Dozent an der Bundesfinanzakademie am Bundesministerium der Finanzen; 2020 Promotion; seit 2020 Rechtsreferendar beim Hanseatischen Oberlandesgericht.
https://orcid.org/0000-0001-5908-5051

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