Law

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.

Kira Behre examines the historical development of the German community of heirs and the Italian comunione ereditaria and then uses a functional analysis of the applicable law in both countries to show the weaknesses and strengths of both concepts of multiple heirship.

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.

EU state aid law offers significant potential for the integration of environmental protection requirements. The special status of environmental protection under the TFEU is accompanied by a »temporary priority« which significantly influences the interpretation and application of EU state aid law.