Wettbewerbsgleichheit im grenzüberschreitenden Handel

German lawmakers must guarantee equality of competition for the benefit of cross-border trade in goods and services as stipulated by EC law as well as by the law of the WTO. Joachim Englisch analyzes the pertinent bans of discriminatory practices in the supranational legal systems and contrasts them with the demands of the German Basic Law (Grundgesetz). He begins by examining the dogmatic structures of those constitutional concepts which provide equality before the law, and demonstrates how they fit into a theory of legal principles. He then deals with the mutual entanglements in the multilevel system and the remaining latitude for implementing national policies pursuing conflicting objectives. Finally, the author draws conclusions for the application of his findings to the field of indirect taxes. This book won the Albert-Hensel-Award 2007.