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- Title
Aktuelle Probleme des Vertrauensschutzes, insbesondere gegenüber Rechtsprechungsänderungen.
- Authors
Haunhorst, Sabine
- Abstract
The article discusses the question of legal protection against changes in case law and the role of the Federal Fiscal Court (BFH) in creating transitional provisions. It emphasizes that supreme court judgments are not laws, but sources of legal knowledge. The IX. Senate of the BFH has created a typifying transitional provision for old cases regarding subsequent acquisition costs, while other senates of the BFH have refrained from such regulations. However, the creation of transitional provisions is not a panacea and can lead to problems when the question of a stricter case law cannot be answered uniformly.
- Subjects
LEGAL judgments; JUDGE-made law; FEDERAL courts; APPELLATE courts; CONSTITUTIONAL courts
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p505
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061101