Zustimmungsgesetze und Vermittlungsausschuss: Verfahrensfehler können zur Nichtigkeit führen!

The article examines the need of regulations to clarify the limits of competence of the Conciliation Committee in Germany and reports the frequency of mediation procedures in tax legislative procedures in purview of the Körperschaftsteuergesetz (KStG) 1999 German corporate income tax law. Topics discussed include limits of competence of the mediation committee and consent laws; and the mediation committee procedure for the tax adjustment law.