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- Title
Rechtsprechungsänderungen und Vertrauensschutz.
- Authors
Huber, Peter M.
- Abstract
The article "Changes in Jurisprudence and Legal Protection" by Prof. Dr. Peter M. Huber from Munich discusses the role of legal protection in tax law. It is pointed out that the access of the tax state to the constitutionally protected interests of taxpayers has not been successfully limited in the last 75 years. However, considerations of legal protection can help close these gaps. The article discusses the effects of changes in jurisprudence and the possibility of correction by the legislator. It is emphasized that established jurisprudence is generally maintained unless there are weighty arguments for a change. The text deals with the erosion of legal protection through long proceedings at the highest courts and retroactive non-application laws. The author argues that legal protection should only be granted if there is a genuine burdensome retroactive effect due to a changed court decision. Another problem is the excessively long duration of proceedings, which means that legal protection is only granted after many years. The author emphasizes the importance of legal protection for tax lawyers and argues that tax law should comply with the requirement of consistency in the legal system.
- Subjects
MUNICH (Germany); TAX lawyers; LEGAL judgments; JUSTICE administration; STATE taxation; EROSION; JURISPRUDENCE
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p508
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061102