Law

The recognition of rights of nature shapes environmental law debates worldwide. Its weaknesses emerge in balancing species and climate protection during renewable energy expansion. Collective actions by associations (Verbandsklagen) offer a more coherent alternative.

Dealing with tax planning errors raises numerous questions at the convergence of private and tax law. Katharina Göpfarth examines instruments for remedying tax mistakes and, through a comparative analysis of Germany, England, and Canada, demonstrates the ambivalent effects of the elimination of tax consequences.

The principle of nemo tenetur is one of the central principles of criminal proceedings governed by the rule of law. The requests for information in national antitrust proceedings, as expanded by the 10th amendment to the German Competition Act (GWB), give rise to a critical examination.

German procedural law restricts the parties' power to compel the other party to disclose information. In contrast, the EU legislator has created numerous new disclosure obligations, which the author analyzes comprehensively and describes systematically in this work.