FID Recht - 343 - Wehrrecht, Steuerrecht, Wirtschaftsrecht

Developing Professional Skills: Criminal Law

2026-07-24T03:12:18+00:00

This creative and original book provides ten independent exercises designed to help students master Criminal Law through real legal problems. Working with these exercises, students will tackle difficult criminal law questions to increase their understanding of the course topics while simultaneously developing skills in client interviewing and counseling, legal drafting, negotiation, and advocacy. These exercises also make it easier to integrate skills training into a traditional criminal law cou[...]

Technology's Triple Threat to the Attorney-Client Privilege

2026-07-24T03:12:18+00:00

Three issues – volume of recorded communications, ease of dissemination, and lack of knowledge – are today’s primary technology-related threats to the attorney-client privilege. Generally speaking, attorney-client communications must be kept confidential to retain their privileged status. In the information age, the volume of recorded attorney-client communications and ease of their dissemination makes it more difficult than ever to protect against disclosure. Whether that disclosure is intentio[...]

Breaking silos of legal and regulatory risks to outperform traditional compliance approaches

2026-07-24T06:36:25+00:00

The ever-evolving legal and regulatory landscape and resulting pressure on organizations to adapt and comply is just one of many factors that have turned compliance management into a crucial yet increasingly complicated activity. In recent years, numerous compliance challenges have been reported on and traditional approaches for managing legal and regulatory risks are increasingly being scrutinized. This paper provides an overview of the main challenges faced by commercial organizations and goes[...]

Explaining the design of compliance mechanisms in international agreements : a focus on environmental protection

2026-07-24T06:36:25+00:00

Compliance mechanisms in multilateral environmental agreements: an effective way to improve compliance?

2026-07-24T06:36:24+00:00

Compliance mechanisms in multilateral environmental agreements (MEAs) have slowly but certainly replaced the classic dispute settlement procedures as the preferred means to ensure compliance with environmental obligations in public international law and their importance is growing. These mechanisms and procedures apply uniquely to the treaties that created them. At the same time, they show remarkable overlap and similarities. This article looks into the practice of 22 MEAs and compares the compl[...]

Economic crime and the substantive and procedural criminal law issues under an EU perspective: trends and developments

2026-07-24T06:36:20+00:00

The anti money laundering complex and the compliance industry

2026-07-24T06:36:16+00:00

In contrast to other strategies of tackling security phenomena), the battle against money laundering has assigned an important task to private organizations. After all, private actors form the basis of the anti-money laundering (AML) approach since they are responsible for detecting and reporting transactions that may be linked to money laundering. This has resulted in the development of new professional groups, such as compliance officers, or AML officers, working within financial institutions [...]

Looking back over five years of reporting integrity violations to the Center for Integrity

2026-07-24T06:36:16+00:00

This article provides an analysis of whistleblower reports received by CINT (Centre for Integrity), the designated whistleblowing recipient within the Belgian federal public service. More precisely, the article situates CINT in the complex Belgian state structures and administrations; describes the reporting procedure; provides numbers and comments on reporters and their concerns for the first five years of its existence (2014-2019). The article further outlines the nature of the protections it [...]

The current G20 taxation agenda: compliance, accountability and legitimacy

2026-07-24T06:36:15+00:00

This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group[...]

The possibility and desirability of dismissing the criminal proceeding against corporations through an effective compliance program: the path is made as we go along ; La posibilidad y conveniencia de sobreseer el proceso penal frente a la persona jurídica mediante un compliance eficaz: se hace camino al andar

2026-07-24T03:30:07+00:00

Si bien la relevancia de los programas de cumplimiento y la carga de la prueba fueron asuntos trascendentales en la pasada década, actualmente el caballo de batalla es el momento de la eficacia del compliance. El problema, por tanto, ya no es el «qué» sino el «cuándo». Así, se discute sobre si la persona jurídica, que ha adoptado un modelo de compliance, puede ver archivada la causa en instrucción o si, necesariamente, deberá esperar al juicio oral para alcanzar la exención de responsabilidad. E[...]

The Role of Business Counsel As Compliance Gatekeepers: Toward Understanding and Combatting Reckless Disregard for Legal and Ethical Compliance in Business Entities

2026-07-24T03:12:18+00:00

Sometimes, business entity clients and their principals do not seek, accept, or heed the advice of their lawyers. In fact, sometimes, they expressly disregard a lawyer’s instructions on how to proceed. In certain cases, the client expressly rejects the lawyer’s advice. However, some business constituents who take action contrary to the advice of legal counsel may fall out of compliance incrementally over time or signal compliance and yet (paradoxically) act in a noncompliant manner. These seemin[...]

In Search of Effective Ethics & Compliance Programs

2026-07-24T03:12:18+00:00

The U.S. Sentencing Commission's Organizational Guidelines for over twenty years have offered firms a significant financial incentive to develop an ethical organizational culture. Nonetheless, corporate crime persists. Too many ethics programs remain ineffective. As this Article explores, the Guidelines' current approach is not working. The evidence, including sentencing data over the past twenty years, reveals that few firms have effective ethics and compliance programs. Nor is there much hope [...]

Meet the Average Lawyer: How Many Prospective Clients Has a Lawyer Practicing in the State of Washington?

2026-07-17T03:20:29+00:00

According to the law of averages, each of 2,575 lawyers admitted to practice in the state of Washington has 607 of the state's 1,563,393 inhabitants as a potential clientele. But if he restricts his activities to a particular locality, this theoretical "average" lawyer may have anywhere from 357 to 2,012 prospective clients, for if he makes his headquarters in King County he will share 463,517 inhabitants with 1,297 other lawyers, his quota being 357, while if he chooses to practice in Mason Cou[...]

Cross-Border Contributory Patent Infringement in Germany

2026-07-17T03:20:29+00:00

This Article examines recent German court decisions analyzing Section 10 of the German Patent Act (“PatG”), which governs cases of contributory patent infringement, focusing in particular on the implications of recent decisions on potential cross-border infringement. The Article offers recommendations on how judicial scrutiny of contributory infringement in Germany may be streamlined in light of potential evidentiary problems and concludes with a case study of how German courts might analyze a s[...]

Effective Corporate Compliance: A Holistic Approach for the SEC and the DOJ

2026-07-17T03:20:29+00:00

Today, most global corporations claim to have effective compliance programs that ensure and monitor their compliance with all state, federal, and even international requirements. A growing body of literature and regulatory activity indicates that truly effective compliance programs must incorporate all of the “Seven Elements of an Effective Compliance Program” contained in the Federal Sentencing Guidelines. Despite these Guidelines and growing industry and regulatory interest in effective compli[...]

Defining Attorney-Client Privilege for the Independent Contractor: A Case for the Functional Equivalent Doctrine in Washington

2026-07-17T03:20:29+00:00

Corporations increasingly rely on independent contractors to fulfill basic organizational needs. This increased reliance has created a number of legal issues, one of which is the level of privilege extended to communications between contractors and legal counsel for the contracting corporation. This issue is particularly relevant for corporations in the “gig economy,” like Uber, Lyft, and Postmates, which rely on independent contractors for fundamental business functions. Washington State courts[...]

Analisis Yuridis Tentang Eksekusi Benda Sitaan (Studi Putusan Kasus Narkotika Pengadilan Negeri Blora)

2026-07-17T04:42:43+00:00

The Blora District Prosecutor's Office is a state agency with authority to carry out lawsuits against perpetrators of criminal cases, including narcotics crime cases. In the case of narcotics, the Prosecutor's office is also authorized to store and destroy confiscated narcotics. This is to the laws and regulations that narcotics confiscated objects should be stored in the State Confiscated Objects Storage House (Rupbasan) by Article 44 of the Criminal Procedure Code. The destruction of narcotics[...]

Perlindungan Hukum Korban Kejahatan: Rekonstruksi Sanksi Pidana Pembayaran Ganti Kerugian Untuk Mewujudkan Restorative Justice

2026-07-17T04:42:41+00:00

Reconstruction of Criminal Sanctions for Payment of Compensation to Realize Restorative Justice” is motivated by concerns about Indonesia's positive criminal law system which still does not provide protection for victims of criminal acts. The problems of this dissertation research 1) How is the construction of positive criminal law policies in providing protection to victims of criminal acts (crimes)? and 2). How is the reconstruction of the protection of victims of criminal acts through crimina[...]

The Regulation of Lawyers in Compliance

2026-07-17T03:20:30+00:00

The field of compliance has exploded in interest, attention, and growth over recent years. It has emerged as a popular career path for those trained in the law, giving rise to an influx of job opportunities for new law school graduates and seasoned attorneys alike. Additionally, compliance has tightened the essential interplay between business and law. Numerous compliance officers hold J.D. degrees and many also serve simultaneously as both an organization’s chief compliance officer and general [...]

Lawyering for Liberation: A Toolbox for Movement Lawyers

2026-07-17T03:20:30+00:00

This fiery manifesto provides a concrete action plan for legal professionals and activists advancing Black liberation and transformative social change. Revolutions happen in the streets, not in courtrooms. But in the struggle against systems increasingly designed to perpetuate inequality and benefit those in power, lawyers must do their part. As leaders from the acclaimed movement lawyering and advocacy organization Law for Black Lives, editors Marbré Stahly-Butts and Ameca Reali have spent year[...]

Conversion and Mergers of Disparate Business Entities

2026-07-17T03:20:30+00:00

Legislation permitting a business organized in one form, such as a corporation, to merge with a business of a different form, such as a limited liability company, is relatively recent, but reasonable and beneficial. A logical extension of this legislation is to permit a single business entity to convert its organizational form without involving a second entity. Recognition of these cross-entity transactions flows naturally from the expansion of organizational options in recent years, particularl[...]

The Law of Healthcare Administration

2026-07-17T03:20:30+00:00

Healthcare leaders must navigate a complex and constantly evolving legal environment. The Law of Healthcare Administration provides a comprehensive and practical overview of healthcare law and its role in the management of healthcare organizations.The tenth edition of this classic text explores substantial shifts in the legal landscape, including the effects of the COVID pandemic, the Dobbs v. Jackson Women’s Health Organization abortion rights decision, and Biden-era legislative and regulatory [...]

Exploring the Future of Global ESG – Disclosures and Reporting Requirements

2026-07-17T03:20:30+00:00

The Yearbook 2025 for Global Governance, Compliance & Integrity offers an up-to-date overview of recent and most significant developments in the interdisciplinary area of organizational governance, compliance and integrity management. The 2025 edition focuses – but is not limited to – on ESG, new approaches in compliance & integrity management, AI compliance and anti-bribery as well as supply chain compliance, whistleblowing and internal investigations. The exceptional concept of this publicatio[...]

Defining Attorney-Client Privilege for the Independent Contractor: A Case for the Functional Equivalent Doctrine in Washington

2026-07-17T03:20:29+00:00

The Advent of Lawyers in Japanese Government

2026-07-17T03:20:29+00:00

Until 2003, Japanese lawyers were prohibited by law from entering full-time employment in governmental bodies. That year, in line with recommendations by the Justice System Reform Council, the Lawyers Act was amended to permit lawyers to undertake such employment. Incorporating information and insights from interviews with former government lawyers and other concerned parties, this article examines the rise in the hiring of government lawyers and its impact. The article considers factors that ha[...]

Initial Research on the Malfunctions of the Criminal Process

2026-07-17T03:20:29+00:00

In recent years, as China’s legislature has placed the amendment of the Criminal Procedure Law on its legislative plan, more and more legal scholars are paying attention to the problem. Legal academics have produced a series of theses and books, and qualified scholars have even organized experts’ drafts of the Criminal Procedure Law, offering comprehensive and systematic theoretical works on how to revise the law. I participated in scholarly activities organized by the Criminal Affairs Committee[...]

The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior

2026-07-10T03:23:59+00:00

The dearth of studies on the economic theory and model from the perspective of zakat compliance behavior is hardly found in the literature and empirical evidence as well. Numerous studies have been explained through utility maximization and compliance behavior especially in the context of taxation based on the economic theory assumption. Discussion on compliance behavior has two basic theories that are associated with compliance; firstly, the psychological and sociological theory, and secondly, [...]

Understanding Business Entities for Entrepreneurs and Managers

2026-07-10T03:05:05+00:00

This book explains the important characteristics of the most common types of business entities. Specifically, the book covers sole proprietorships, general partnerships, limited partnerships, limited liability partnerships, limited liability companies (LLCs), S corporations, C corporations, professional corporations, and non-profits. ; This book explains the important characteristics of the most common types of business entities. Specifically, the book covers sole proprietorships, general partne[...]

Blockchain Distributed Ledgers and Liability

2026-07-10T00:58:46+00:00

One of the oft-noted benefits of distributed ledger technology is its security. Many commentators seem to believe that because the Bitcoin blockchain has not been hacked, somehow this means all blockchains are secure. This paper draws on recent examples to explore how risk persists when financial services are provided via distributed ledgers. We analyse the kinds of risk, how they arise and their possible legal consequences. While some technologists want to believe using blockchain will not give[...]

Criminal Liability of the Compliance Officer Due to Improper Omission in Money Laundering Crimes ; Responsabilidade Penal do Compliance Officer por Omissão Imprópria nos Crimes de Lavagem de Dinheiro

2026-07-10T03:57:51+00:00

The work analyzes the criminal liability of the compliance officer in the fulfillment of integrity programs developed with the objective of preventing the offenses of money laundering. From the standpoint of criminal dogmatics, in offenses committed due to improper omission in the context of the complexity of the business structures, the role of guarantor of the compliance officer derived from the administrators of the company is demonstrated, in the cases in which they concretely have control o[...]

Investigating Access to Justice, the Rural Lawyer Shortage, and Implications for Civil and Criminal Legal Systems

2026-07-10T08:22:17+00:00

Compliance in Corporate Prosecution and Punishment

2026-07-10T08:22:09+00:00

This dissertation investigates the prosecution and punishment of corporate crime in the U.S., focusing on the evolution of corporate criminal justice toward a compliance model. The underenforcement and lenient punishment of corporate crime have intensified in recent decades. Drawing on a sociolegal framework, the dissertation explores how various actors socially and politically construct corporate criminality and operationalize corporate penality around compliance within a neoliberal context. It[...]

Movement Lawyers: The Tension Between Solidarity and Independence

2026-07-10T08:22:06+00:00

Seeking to engage with scholars and activists who call for lawyer solidarity with social movements, this Essay considers professional ethics constraints on what a lawyer can justifiably do on behalf of clients in the name of solidarity with a movement. I consider whether the concept of solidarity, especially solidarity in the face of legal repression, justifies a movement lawyer in using tactics that would otherwise be grounds for legal prosecution, professional discipline, or moral condemnation[...]

What the Access to Justice Crisis Means for Legal Education

2026-07-10T08:22:03+00:00

Despite enormous social, legal, and technological shifts in the last century, the structure of legal education has remained largely unchanged. Part of the reason so little change has occurred is that the current model mostly “works”; it produces a professional class of lawyers to populate the ranks of law firms and government entities. At the same time, for decades, legal education researchers have considered it practically axiomatic that law school has room for improvement. In this Article, I a[...]

The German Legal Services Act and the Smartlaw Case: A Precedent for Legal Tech Services in Germany

2026-07-10T07:18:38+00:00

The legal services market in Germany is tightly regulated with the Legal Services Act (RDG) serving as the central framework for out-of-court legal services. The RDG outlines which activities are classified as legal servicesand designates the professional groups authorized to provide them. However, as digitalization and automation evolve in a significant way, the applicability of traditional laws to innovative legal services is increasingly questioned. Emerging legal tech platforms, software, an[...]

The Lawyer as Conflict Manager: Exploring the Lawyer’s Role in ADR, Especially as an Advisor in Mediation and as Lawyer-Mediator in Germany

2026-07-10T07:18:38+00:00

This article advocates redefining the lawyer’s role as a conflict manager, shifting from adversarial approaches to interest-based, consensual conflict resolution. Although litigation remains the norm, alternative dispute resolution (ADR), especially mediation, offers significant benefits that are often underutilized. Lawyers can act as advisors, guiding clients to select and engage in ADR processes tailored to their needs, or as mediators, facilitating neutral, self-determined outcomes.The artic[...]

Compliance: E-Science Mandates and Policies

2026-07-10T05:52:45+00:00

Data collected under federally funded research is subject to compliance rules and regulations. Policies affecting what you can and cannot do with your data, who is responsible, and what role your institution plays can vary with funding agencies and the type of data collected. This talk will address many of the compliance issues associated with research data, as well as funder mandates that you need to be aware of to ensure compliance.

Money laundering law and coaf rules - points of care and importance of Compliance ; Lei de lavagem de dinheiro e regras do COAF – pontos de cuidado e importância do Compliance

2026-07-10T04:08:55+00:00

The Money Laundering Law and typifies conducts that bring criminally acquired money to the individual, being presented into the economy in a way that resembles correct and legal. In Brazil, there is the Financial Activities Control Council (COAF), which is the competent and main body in intelligence actions to prevent and prevent this crime. The purpose of this study is to present the importance of this Council together with the use of the compliance program.The methodology used for the elaborat[...]

CRIMINAL COMPLIANCE IN CLINICAL AND HOSPITAL ENVIRONMENTS: : PREVENTION OF ILLEGAL ACTIVITIES AND BUSINESS RISK MANAGEMENT ; COMPLIANCE CRIMINAL EM AMBIENTES CLÍNICOS E HOSPITALARES: : PREVENÇÃO DE ATIVIDADES ILÍCITAS E GESTÃO DE RISCOS EMPRESARIAIS

2026-07-10T03:57:51+00:00

This article analyzes the implementation of criminal compliance in clinical and hospital environments. Using the deductive method and supported by bibliographic analysis, as well as case studies focused on the Israelita Albert Einstein Hospital, the study emphasizes the ability of compliance to mitigate illicit activities and contribute to business risk management. The central issue lies in the effectiveness of criminal compliance as a tool to prevent illegal acts and enhance governance in healt[...]

COMPLIANCE COMO FERRAMENTA HÁBIL À CONSOLIDAÇÃO DA GOVERNANÇA CORPORATIVA E A SUSTENTABILIDADE EMPRESARIAL

2026-07-10T03:57:51+00:00

This article establishes correlations between compliance instruments and the institute of corporate governance, denoting the role assumed by both in the achievement and perpetuation of business activity, their adequacy to the standards and regulations governing their eld of action and the formulas that shape and imply business performance. Therefore, it aims to relate corporate governance with established compliance practices as a formula for the perpetuation of the company. In turn, the specic [...]

Maine Renewable Energy Portfolio Standard. Adjustment of the Alternative Compliance Payment (ACP) Rate For Compliance Year 2015

2026-07-03T15:19:49+00:00

Legislative History: An Act to Bring Certain State Retirement Laws into Compliance with Federal Laws (SP132)(LD 411)

2026-07-03T15:19:42+00:00

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Legislative History: An Act to Establish a System of Corporate Governance to Protect Employees and the Public from Corporate Lawbreakers and to Improve Compliance with Existing Civil and Criminal Laws (HP1790)(LD 2451)

2026-07-03T15:19:39+00:00

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Maine Renewable Energy Portfolio Standard Adjustment of the Alternative Compliance Payment (ACP) Rate For Compliance Year 2019

2026-07-03T15:19:34+00:00

TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP KEPATUHAN HUKUM WAJIB PAJAK PELAKU UMKM DI KECAMATAN TEMBILAHAN KOTA KABUPATEN INDRAGIRI HILIR

2026-07-03T05:19:06+00:00

The MSME sector is one of the sectors that influences economic growth in Indragiri Hilir Regency. The number of MSMEs continues to increase from year to year, but the number of taxpayers who comply with taxes is still low. The government's efforts to increase taxpayer compliance are by reducing the tax rate for MSME actors from initially 1% to 0.5%. These efforts were made to stimulate the MSME business, encourage the role of the community and knowledge of taxation. In Islam there is a tax conce[...]

Tools to Combat Economic-Financial Crimes in French Criminal Justice System

2026-07-03T05:15:33+00:00

International audience ; The present article provides an overview of the operational models deployed by a number of agencies and bodies in France, with a focus on investigating and prosecuting economic-financial crimes. In addition to the widely to include a range of offenses. These include, but not limited to, fraud, bribery and corruption, insider dealing market abuse and, money laundering. This article offers a detailed overview of the rules regarding criminal investigations into financial-ec[...]

One Size Fits All? Handling Public Health and Environmental Risks in French Whistleblowing Legislation

2026-07-03T05:15:31+00:00

International audience ; French whistleblower legislation establishes a unified legal regime for the treatment of reports and for the protection of whistleblowers. Drawing on French whistleblower law, recently amended by the transposition of Directive 2019/1937 of 23 October 2019, this article examines whether the specific features of whistleblowing in relation to public health and environmental risks are adequately addressed by this unified regime. The article identifies four key factors for th[...]

Corporate Liability and Compliance Programs in France

2026-07-03T05:15:30+00:00

International audience ; This chapter describes the present situation concerning corporate criminal liability for acts of corruption in France, and especially the role of corporate anti-bribery rules within the French criminal system. It shows that although France does not now present a very welcoming prospect for the acknowledgment of the “doctrine” and correlative techniques of compliance within its criminal justice system, this does not entirely rule out the existence of possible relationship[...]

Leonetti-Clayes Act - The end -of-life Legislation in France related to the risk of a criminal liability of the medical practitioner

2026-07-03T05:15:30+00:00

International audience

Incentive effect of joint and several liability in fishery cooperatives on regulatory compliance

2026-07-03T04:38:49+00:00

International audience ; Cooperative‐based catch share systems can be implemented such that the members of the same fishery cooperative are jointly and severally liable for not exceeding collectively assigned fishing rights. In practice, this means that a regulator can take away catch privileges from an entire cooperative that overruns its collective quota, effectively creating a penalty much larger than what could be recovered with an individual fine. Fishery cooperatives then typically impleme[...]

Tax systems and their differences in use in selected countries, digitalization of a tax system

2026-06-23T12:58:52+00:00

Compliance as a Mechanism for Preventing Corruption ; El compliance como mecanismo para la prevención de la corrupción

2026-07-02T07:17:31+00:00

Compliance is a control system that seeks to ensure organizations adhere to legal and ethical standards, both in corporate and governmental spheres. Historically, the concept has evolved from an administrative tool to a key strategy in the fight against corruption. Compliance programs include essential elements such as risk identification, internal policies, and the role of compliance officers. These programs are vital for preventing corrupt practices through ongoing oversight and the establishm[...]

Criminal compliance for the prevention, detection, and control of money laundering, financing of terrorism, and weapons of mass destruction in El Salvador ; El compliance penal para la prevención, detección y control del lavado de dinero y de activos, financiación del terrorismo y armas de destrucción masiva en El Salvador

2026-07-02T07:17:31+00:00

Since June 2021, and in the context of corporate compliance programs, El Salvador has taken on a significant role in regulating criminal compliance for the prevention, detection, and control of money laundering and the financing of terrorism and weapons of mass destruction. This criminal compliance program in El Salvador has been driven by three factors: the first factor is a global effort led by international organizations to prevent and combat money laundering and the financing of terrorism an[...]

Compliance programs: ¿An effective mechanism to control economic crime? ; Programas de cumplimiento. ¿Un mecanismo efectivo para controlar la Criminalidad Económica?

2026-07-02T07:17:31+00:00

In this article, we will analyze the “Compliance Programs” also called “Risk management”, “value management”, “corporate governance”, “business ethics”, “Integrity codes”, “codes of conduct” and “Corporate social Responsibility”; in Spanish usually called “Compliance Programs”, “Compliance Programs”, “Regulatory compliance programs”, “Codes of good conduct’’, among others. These keywords refer to compliance programs. A preliminary theoretical-doctrinary introduction to the figure of Compliance a[...]

New challenges and issues for climate protection in European Criminal Law

2026-06-23T12:58:52+00:00

Climate protection through criminal law is the subject of growing international discussion. The Commission’s 2021 proposal on environmental criminal law and the Council of Europe’s 2023 draft Convention on environmental criminal law contain provisions on climate protection. In addition, new EU Regulations and Directives related to climate protection have been proposed and adopted in recent years. Although the role of environmental criminal law has been limited in the past, the role of environmen[...]

Corporate criminal liability in EU Directives: An overview of the EU discipline

2026-06-23T12:58:52+00:00

This article focuses on the corporate criminal liability regime introduced by EU directives harmonising criminal law. Liability of legal persons has become an essential tool in preventing and sanctioning serious crimes and European criminal law has progressively developed a common approach. The more recent legal instruments adopted by the EU strengthen the obligation for Member States to adopt a common standard and minimise the risk of forum shopping. This paper aims to analyse the European Unio[...]

Germany’s call on Iraq to protect the U.S. embassy in Baghdad – the difference between a legal and a general interest in compliance with Article 22 VCDR

2026-06-23T12:58:52+00:00

#5 Dogmatik der Grundfreiheiten (Einheit 5): Onlinemodul Europarecht (Göttinger Examenskurs)

2026-06-23T12:58:52+00:00

Auslegung des Unionsrechts durch den EuGH auf Ersuchen eines nationalen Gerichts im Vorabentscheidungsverfahren (Art. 267 AEUV) Dogmatik der Grundfreiheiten

Financing COVID-19 costs in Germany: is a wealth tax a sensible approach?

2026-06-23T12:58:52+00:00

This paper analyses the workings of the German wealth tax that applied until 1996 and reviews the reasons why the wealth tax was judged unconstitutional by the German Federal Constitutional Court. In order to scrutinise the Courts ruling, it is necessary to explore the role of wealth taxation in Germany: its history, design, and especially its justifications. I conclude that although the wealth tax was judged unconstitutional in 1995 a wealth tax can be justified in the German taxation system. N[...]

Book Review: Das Merkmal der wirtschaftlichen Tätigkeit im Unternehmensbegriff des Europäischen Kartellrechts, by Sabina Krispenz. (Baden-Baden: Nomos, 2011)

2026-06-23T22:30:41+00:00

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