Law

Verfassungsrecht. Steuerrecht

Verfassungsrecht. Steuerrecht

Section: Rulings
JuristenZeitung (JZ)

Volume 67 (2012) / Issue 18, pp. 903-908 (6)

7,20 € including VAT

article PDF

DOI: 10.1628/002268812802866713

Der BFH schließt sich in seinem Vorlagebeschluss der Auffassung an, der Gesetzgeber sei verfassungsrechtlich grundsätzlich verpflichtet, keine völkervertragswidrigen Gesetze zu erlassen. Christian Thiemann (JZ 2012, 908) sieht für einen Übergesetzesrang einfacher völkervertraglicher Abreden weder in Art. 25 GG noch in der »Völkerrechtsfreundlichkeit« des Grundgesetzes eine Grundlage.

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