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Schriftenreihe für Gesellschafts- Steuer- und Insolvenzrecht
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With the law to further facilitate the restructuring of companies (ESUG), the legislature had set out to subject the German insolvency law, which is systemically geared towards breaking up and liquidation, to a new restructuring culture. The present study contributes to the legal discussion about the problems raised in this context and in particular investigates the question of whether the insolvency law reform has created easier conditions for the takeover of companies in addition to a legally secure and planning-safe...
Although case law has been dealing with the conformity of German inheritance tax law with European law for twenty years, this topic is regularly overshadowed in the literature by the analysis of income tax law. The author therefore deals fundamentally with the compatibility of inheritance tax law with Union law and the relevant provisions of the European treaties. The first part of the work deals with the general requirements of European law that the legislator has to observe in inheritance...
In recent years, practice has developed a remarkable range of variations in receivables transactions. The aim of the present study is to enable a consistent VAT assessment of these receivables transactions. To this end, the author examines which performance elements characterize the different types of factoring. To this end, he primarily deals with the current case law on factoring and the sale of non-performing loan portfolios. He also includes asset-backed securities transactions and forfaiting transactions in the investigation. With the...