Law

Tax overlaps arise when multiple taxes are imposed on the same economic transaction, the same source of ability to pay, or the same taxpayer. The volume analyzes constitutional, European, and international legal foundations and various instances of competing taxes.

Information asymmetries can determine the outcome of a legal dispute. Laura Schmitt examines how German substantive and procedural civil law seek to redress imbalances in information, the tensions that arise in doing so, and how these tensions can be resolved in a manner consistent with the legal system.

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.

What obligations do employees have who may come into conflict due to their politically extremist activities? This concerns in particular political statements and activities at work and during leisure time, and the employer's option to terminate the employment relationship as a result.