1. Grenzen einer unechten Rückwirkung von Gesetzen.
- Author
-
Ehlers, D.
- Subjects
- *
CONSTITUTIONAL law , *TAX laws , *RETROACTIVE laws , *ECONOMIC expectations , *TAXATION of dividends , *DUE process of law - Abstract
The article discusses a constitutional law case before the Bundesverfassungsgericht (Federal Constitutional Court, BVerfG) of Germany, decided on October 10, 2012, which considered under which circumstances retroactive tax laws conform to article 20, section 3 of the German Grundgesetz (Basic Law). The court addressed several issues, including until when in the legislative process legitimate expectations must be protected, how dividends and other investment yields of minority shareholders are taxed, and due process.
- Published
- 2013
- Full Text
- View/download PDF