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Treaty Override in German Domestic Law - In Line with the Constitution?

De Kock, Kathrin LU (2015) HARN60 20151
Department of Business Law
Abstract
The German Federal Fiscal Court has in its decision from the 11th of December 2013 announced doubts of the constitutionality of a German national provision, including a treaty override, with the Constitution. This paper is aimed at shedding some light on the reasons for this decision, to give an outlook on the still pending decision of the highest German constituional court and to name influences on other countries.
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author
De Kock, Kathrin LU
supervisor
organization
course
HARN60 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
treaty override, Germany, BFH, constitution, BVerfG, Section 50d EStG
language
English
id
5435305
date added to LUP
2015-06-12 15:55:39
date last changed
2015-06-12 15:55:39
@misc{5435305,
  abstract     = {The German Federal Fiscal Court has in its decision from the 11th of December 2013 announced doubts of the constitutionality of a German national provision, including a treaty override, with the Constitution. This paper is aimed at shedding some light on the reasons for this decision, to give an outlook on the still pending decision of the highest German constituional court and to name influences on other countries.},
  author       = {De Kock, Kathrin},
  keyword      = {treaty override,Germany,BFH,constitution,BVerfG,Section 50d EStG},
  language     = {eng},
  note         = {Student Paper},
  title        = {Treaty Override in German Domestic Law - In Line with the Constitution?},
  year         = {2015},
}