Quotation Rust, Alexander and Kofler, Georg. 2016. Deutsches BVerfG zur Verfassungskonformität von -"Treaty Overrides" SWI - Steuer und Wirtschaft International S. 144-150.


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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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Publication's profile

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
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Tax Policy and European Tax Law Group AB (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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