Law

EU state aid law offers significant potential for the integration of environmental protection requirements. The special status of environmental protection under the TFEU is accompanied by a »temporary priority« which significantly influences the interpretation and application of EU state aid law.

The Federal Constitutional Court had neither a model nor a predecessor. Based on the court files from its early years, it can now be shown how the Court's members contributed to the development of the institution and, in effect, invented the Court as we know it today.

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.