Law

The prohibitions of insider dealing and market manipulation set out in Articles 14 and 15 Regulation (EU) 596/2014 form the heart of capital market law. Carl Alexander Strobel examines the requirements under which legal persons can be held liable for violations of these provisions.

Data are the lifeblood of modern governance. But when that data sits in private hands, how far may the state reach? Nik R. Roeingh develops a constitutional framework for inclusive data use in the tension between the common good and secrecy.

Dealing with tax planning errors raises numerous questions at the convergence of private and tax law. Katharina Göpfarth examines instruments for remedying tax mistakes and, through a comparative analysis of Germany, England, and Canada, demonstrates the ambivalent effects of the elimination of tax consequences.

Kira Behre examines the historical development of the German community of heirs and the Italian comunione ereditaria and then uses a functional analysis of the applicable law in both countries to show the weaknesses and strengths of both concepts of multiple heirship.