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Taxation of the Public Sector in Germany – An Introduction

References Frotscher Gerrit in Frotscher Gerrit, Drüen Klaus-Dieter, Corporation Tax Act (Haufe-Lexware GmbH & Co. KG 2008) Frotscher Marion in Frotscher Gerrit, Drüen Klaus-Dieter, German Trade Tax Act / GewStG (Haufe-Lexware GmbH & Co. KG 2012) Frotscher Pierre, ‘Taxation of the Public Sector’ (2013) 4 Sachsenlandkurier Heidner Hans-Herrmann, ‘VAT treatment of the public sector - consequences of case law for the new legislation in para 2b Value Added Tax Act (UStG)’ (2016) 2 Umsatzsteuer

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Fiscal Equalization Systems for European States – Possibilities and Restrictions for the Arrangements in Germany and Poland

References Blankart Charles B, Öffentliche Finanzen in der Demokratie (8th edn, Vahlen 2011) Brümmerhoff Dieter, Büttner Thiess, Finanzwissenschaft (11th edn, De Gruyter Oldenbourg 2015) Budäus Dietrich, Hilgers Dennis, ‘Neues doppisches Haushalts- und Rechnungswesen als Grundlage öffentlicher Ressourcensteuerung’ (2010) 5 Betriebswirtschaftliche Forschung und Praxis BFUP Glöckner Andreas, Neue öffentliche Rechnungslegung (Nomos 2014) Hilgers A ’Die Dispersion der Doppik’ <http

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The Evolution of Comparative Administrative Law Studies

Publicum Europaeum. Verwaltungsrecht in Europa: Wissenschaft, vol 4 (C.F. Müller 2011) Bouckaert Geert, Halligan John, Managing Performance: International Comparisons (Routledge 2008) Bullinger Martin, `Zwecke und Methoden der Rechtsvergleichung im Zivilrecht und im Verwaltungsrecht` in Schwenzer Ingeborg H., Hager Günter (eds), Festschrift für Peter Schlechtriem zum 70. Geburtstag (Mohr Siebeck 2003) Classen Kai-Dieter, Gute Verwaltung im Recht der Europäischen Union. Eine Untersuchung zur Herkunft, Entstehung und

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The Kelsenian Model of Constitutional Review in Times of European Integration – Reconsidering the Basic Features

. If You Can’t Beat Them, Join Them. The French Constitutional Council’s First Reference to the Court of Justice (Jeremy F. V. Premier ministre, 4 April 2013. European Constitutional Law Review, 2014, vol. 10 GRIFFITHS, John. What is Legal Pluralism?. The Journal of Legal Pluralism & Unofficial Law 1986, vol. 24 TEUBNER, Gunther. Legal Pluralism. Southern California Law Review , 2006–2007, vol. 80 GRIMM, Dieter. The Achievement of Constitutionalism and its Prospects in a Changed World. In. DOBNER, Petra, LOUGHLIN, Martin (ed.), The Twilight of

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Revisiting the Notion of ‘Intensity’ Inherent in Common Article 3: An Examination of the Minimum Threshold Which Satisfies the Notion of ‘Intensity’ and a Discussion of the Possibility of Applying a Method of Cumulative Assessment

. 71, pp. 37 - 72 FLECK, Dieter. ‘The Law of Non-International Armed Conflict’. In FLECK, Dieter (ed). The Handbook of International Humanitarian Law. 3rd edn, Oxford University Press, 2013 FOWLER, HW. A Dictionary of Modern English Usage. Oxford University Press, 1983, GARRAWAY, C. ‘Military Manuals, Operational Law and the Regulatory Framework of the Armed Forces’. In HAYASHI, N (ed). National Military Manuals on the Law of Armed Conflict FICHL Publication Series No 2 (2nd edn 2010) GEISS, Robin

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Justices as “Sacred Symbols”: Antonin Scalia and the Cultural Life of the Law

trail that stretches back to the early 1990s when Bill Clinton proposed a universal health care system. David B. Rivkin Jr., a prominent libertarian lawyer, penned an oped in the Wall St. Journal asking a similar question: can the government regulate the diets of those it deems overweight? After consultation by Mr. Rivkin in 2009, Senator Orin Hatch (R., UT) made a similar point about buying “certain cars, dishwashers or refrigerators.” This led to Terence Jeffrey’s 2009 article in CNS News entitled: “Can Obama and Congress Order You to Buy Broccoli. ( See Terence P

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Declaration of War: A Dead Letter or An Invitation to Struggle?

(1974); Karl Deutsch & Dieter Senghaas, A Framework for a Theory of War and Peace, in the Search for World Order: Festschrift for Quincy Wright 23-46 (Albert Lepawsky et al. eds. 1972). war as “the condition of those contending by force” Hugo Grotius, On the Law of War and Peace (Stephen C. Neff. ed., Cambridge Univ. Press 2012/1625). or armed conflict, is rigidly narrow and fails to address war’s infinite manifestations. Which raises the question of the relation of casus belli to war. Casus belli may be used to justify a war, though a country need not

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Posner’s Folly: The End of Legal Pragmatism and Coercion’s Clarity

recognizable and classifiable as dogs from a common-sense perspective and perhaps even from a strictly biological one—reworking our classifications based upon detached speculation about what is extremely unlikely to be, but which still could conceivably be, would render almost all of our categories uselessly vague or ambiguous. We can imagine that one day, human bodies could exist that do not require the consumption of protein to be healthy—should that mean we should conclude that protein is not essential to a healthy diet? “Protein malnutrition leads to the condition known

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“Top-down” vs. “Bottom-up”: A Dichotomy of Paradigms for the Legitimation of Public Power in the EU

Integration , Nomos, Baden-Baden. • Gellner Ernest, 1983, Nations and Nationalism , Blackwell, Oxford. • Grimm Dieter, 1995, ‘Braucht Europa eine Verfassung?’, Juristenzeitung , L(12): 581–591. • Grimm Dieter, 2014, ‘Die Rolle der nationalen Verfassungsgerichte in der europäischen Demokratie’, in Franzius, Mayer and Neyer (eds), Grenzen der europäischen Integration , Nomos, Baden-Baden, 27–47. • Grimm Dieter, 2015, ‘The Democratic Costs of Constitutionalisation: The European Case’, European Law Journal , XXI(4): 460-473. • Habermas Jürgen

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How to Bridge the Gaps between Competing Paradigms for EU Law: An Introduction

International Law Journal , LI(1): 1-49. • de Búrca Gráinne and Weiler Joseph H H, 2011, The Worlds of European Constitutionalism , Cambridge University Press, Cambridge. • Eriksen Erik Oddvar, Fossum John Erik and Menéndez Agustín José (eds), 2004, Developing a Constitution for Europe , Routledge, London. • Grimm Dieter, 1995, ‘Does Europe Need a Constitution?’, European Law Journal , I(3): 282-302. • Habermas Jürgen, 1995, ‘Remarks on Dieter Grimm’s “Does Europe Need a Constitution?”’, European Law Journal , I(3): 303-307. • Halberstam

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