Rust, Alexander and Kofler, Georg. 2016. Deutsches BVerfG zur Verfassungskonformität von -"Treaty Overrides" SWI - Steuer und Wirtschaft International S. 144-150.
BibTeX
Abstract
The enactment of national legislation intended to nullify unilaterally the application of international treaty obligations is generally referred to as “treaty override”. However, specifically in Germany, doubts have been raised as to whether such a treaty override might be unconstitutional in light of the principle of “pacta sunt servanda” and the principle of the rule of law. In a lengthy decision issued on December 15 th, 2015, the German Constitutional Court has rejected these arguments, emphasizing that a democratically elected parliament must be able to amend, within the scope of the constitution, domestic legislation. Georg Kofler and Alexander Rust review this decision and discuss the issue of treaty overrides with respect to the Austrian legal system.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | SWI - Steuer und Wirtschaft International |
WU-Journal-Rating new | STRAT-C |
Language | German |
Title | Deutsches BVerfG zur Verfassungskonformität von -"Treaty Overrides" |
Year | 2016 |
Page from | 144 |
Page to | 150 |
URL | https://www.lindeonline.at/#id:art-swi-2016-03-144a |
DOI | na |
Associations
- People
- Rust, Alexander (Details)
- External
- Kofler, Georg (Johannes Kepler Universität Linz, Austria)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research Institute for International Taxation FI (Details)
- Tax Policy Group AB (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)