Neue verfassungsrechtliche Vorgaben für die Steuerpolitik – Ordnungspolitische Einordnung und wirtschaftspolitische Relevanz

1997 ◽  
Vol 46 (2) ◽  
Author(s):  
Johann Eekhoff ◽  
Axel Wehmeier
Keyword(s):  
Tax Reform ◽  
Point Of View ◽  
Constitutional Court ◽  
Tax System ◽  
Policy Makers ◽  
Economic Point ◽  
General Rules ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

AbstractThe article discusses recent judgements of the German Federal Constitutional Court concerning the German tax system. In a landmark decision from June 26, 1995, the judges not only ruled the former German wealth and inheritage unconstitutionally, but also put forward general rules to prevent excessive taxation. Though this ruling constitutes a further market orientation of the constitutional law, several inconsistencies are criticized by the authors from an economic point of view. However, policy makers have to accept the judgements as new restrictions on tax policy. Regarding the discussion about a German tax reform some of the current proposals appear to be unconstitutional. In order to avoid such conflicts with the law the authors advocate a consumption based tax.

scholarly journals Soberanía y democracia en el discurso europeo del Tribunal Constitucional alemán : ¿una nueva defensa ad extra de la democracia? = Sovereignty and democracy in the european speech of the Constitutional German Court

2013 ◽  
pp. 259
Author(s):  
Leonardo Álvarez Álvarez
Keyword(s):  
Political Identity ◽  
Case Law ◽  
Point Of View ◽  
Court Case ◽  
Constitutional Court ◽  
Federal Constitutional ◽  
Definition Of ◽  
Constitutional Tradition ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

Este trabajo se ha propuesto analizar la jurisprudencia del Tribunal Constitucional Federal alemán sobre al proceso de integración europeo. Las categorías de soberanía y democracia, los dos pilares en los que se ha apoyado tradicionalmente su argumentación, se han concebido como cualidades de un ordenamiento nacional. Por ello, la naturaleza, las funciones y límites de la UE se han definido por el Tribunal Constitucional Federal a partir de categorías de derecho interno. Este trabajo ha tratado de demostrar cómo desde la Sentencia sobre el Tratado de Lisboa (2009), se han parecido sentar las bases para definir los conceptos soberanía y democracia, a partir de la tradición constitucional común de los Estados miembros. En definitiva, de lo que modernas escuelas de pensamiento científico denominan un iuspublicum europaeum. Esta transformación metodológica se lleva cabo por el Tribunal Constitucional Federal alemán retornando a la concepción material de democracia presente en su jurisprudencia de los años 50 y 60. Si esta sirvió entonces para construir una democracia militante ad intra frente a los enemigos de la democracia, es posible que pueda servir también ahora para la defensa militante ad extra de la democracia. El respeto de la identidad política alemana impuesta a la UE en la Sentencia Lisboa puede hablar a favor de ello.This paper analyzes the German Federal Constitutional Court case-law about the European integration process. Both concepts of sovereignty and democracy, base of its reasoning, have been constructed as related to a national legal system. Therefore, the nature, functions and limits of the EU has been determined by the BVerfG in relation to state categories. This paper tries to show how since Lisbon’s ruling (2009), the bases for a definition of sovereignty and democracy from the point of view of the common constitutional tradition of Member States may have been established. That’s to say, what modern Schools for Scientific Thought call iuspublicum europaeum. The German Federal Constitutional Court makes this methodological transformation returning to the material concept of democracy established during the 50’s and 60’s. If it was then used in order to construct a militant democracy ad intra against the enemies of democracy, it may be now used to the militant defense ad extra of democracy. The respect for German political identity imposed by Lisbon’s ruling supports this idea.

Public Sector Purchase Programme (PSPP) Case

2021 ◽  
Vol 192 ◽  
pp. 451-511
Keyword(s):  
European Union ◽  
Constitutional Court ◽  
Eu Law ◽  
The European Union ◽  
European Central ◽  
Court Of Justice ◽  
Basic Law ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

451Economics, trade and finance — European Monetary Union — Fiscal sovereignty — Public debt — Monetary policy — Economic policy — European Union — Asset purchase programme — Quantitative easing — Central banks — European Central Bank — European System of Central Banks — BundesbankTreaties — Treaty-making powers — Constitutional limitations on treaty-making powers — Transfers of powers by States to intergovernmental and other transnational authorities — Whether compatible with constitutional prerogatives of national parliament — Overall budgetary responsibility — Basic Law of GermanyInternational organizations — European Union — Powers — Member States as masters of the treaties — Principle of conferral — Whether Union having competence to determine or extend its own powers — Principle of subsidiarity — Court of Justice of the European UnionRelationship of international law and municipal law — European Union law — Interpretation — Application — Judgment of Court of Justice of the European Union — Weiss — Principle of proportionality — Whether application of EU law having absolute primacy — Whether German Federal Constitutional Court having absolute duty to follow judgment of Court of Justice of the European Union — Compatibility with Basic Law of Federal Republic of Germany — Openness of German Basic Law to European integration — Whether purchase programme ultra vires — Whether ultra vires acts applicable in Germany — Whether having binding effect in relation to German constitutional organsJurisdiction — European Union institutions — Whether jurisdiction of German Federal Constitutional Court extending to Court of Justice of the European Union and European Central Bank — Whether acts of EU institutions subject to national constitutional review — Ultra vires review — Review of core identity of national constitution — Whether application of EU law having absolute primacy — Whether absolute duty to follow judgment of Court of Justice of the European Union — The law of Germany

Core of State Sovereignty and Boundaries of European Union's Identity in the Lissabon – Urteil

2010 ◽  
Vol 11 (4) ◽  
pp. 399-418
Author(s):  
Elisabetta Lanza
Keyword(s):  
European Union ◽  
State Sovereignty ◽  
Constitutional Court ◽  
The European Union ◽  
Member States ◽  
Treaty Of Lisbon ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional ◽  
The Eu

In the 2009 judgment dealing with the Treaty of Lisbon, the German Federal Constitutional Court urges to modify a domestic statute in order to guarantee the rights of the internal rule-making power and also provides a reasoning on the role of the European Union (EU) as an international organization, the principle of sovereignty and the relations between European Institutions and Bodies and the EU Member States. According to the German Court the Treaty of Lisbon does not transform the European Union into a Federal State (Staatsverband), but into a Confederation of States (Staatenverbund). In spite of the 1993 landmark judgment, the so-called “Maastricht Urteil”, the Court steps forward and focuses also the subject-matters that necessarily have to pertain to the Member States jurisdiction, the so-called “domain reserve”. The German Federal Constitutional Court decision on the Lisbon Treaty arouses the reflection on the core of State sovereignty and on the boundaries of the EU legal system and focuses on the force of the right to vote of every citizen, the basis of democracy.Furthermore, the decision of the German Federal Constitutional Court highlights the well-known issue of the EU's identity and the balancing between EU democracy and Member State sovereignty. In the light of the German Constitutional Court statements, the present work aims to understand which could be actually the EU's identity and how could be approached “democratic deficit” of the EU.

Siebzig Jahre Bundesverfassungsgericht in weltanschaulicher Schieflage

2021 ◽  
Author(s):  
Gerhard Czermak
Keyword(s):  
Labor Law ◽  
Equal Treatment ◽  
70Th Anniversary ◽  
Tax Law ◽  
Constitutional Court ◽  
Religious Groups ◽  
Legal Method ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

On the occasion of the 70th anniversary of the German Federal Constitutional Court in 2021, this volume examines the jurisprudence of the highest court on the relation of state and religion in the case groups of education, church labor law, church tax law, promotion of religion, and the principle of neutrality. It is shown that, since the 1950s, the court has become biased in favor of religious groups and to the detriment of the legal method. The postulates of the neutral "state as the home of all citizens" and the "equal treatment of all" have often been violated. The causes of this development are discussed in detail and corrective proposals are formulated.

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