Law

The Ecological Analysis of Law proposed by Simon Marx examines the ecological consequences of legal decisions, evaluates state action on the basis of the criteria of resource sufficiency and resource consistency, and develops solutions that ensure livable conditions without disproportionately restricting fundamental rights and freedoms.

Viktoria Kraetzig develops a paradigm for the interface of doctrinal concepts in the European multi-level system. According to it, national law and EU law are linked in such a way that EU law establishes requirements for national private law in terms of its substance and, in some cases, its form, but never in terms of its doctrinal principles.

Is the transparent taxation of partnerships under the German Inheritance and Gift Tax Act constitutional? Christoph Wolf analyses Section 2a ErbStG in light of the ability-to-pay principle and develops a concept for the uniform taxation of partnerships and corporations under inheritance tax law.

When it comes to the primacy of Union law, the Court of Justice and some national constitutional courts have displayed different opinions in the past. Eva Rom argues that constitutional conflicts can be better understood by looking at two concepts of legal and political philosophy: civil disobedience and conscientious objection.