E. Herpel

Die Verklammerungsrechtsprechung als Ausfluss der Gewinnerzielungsabsicht

This thesis is the first to subject the Federal Fiscal Court’s controversial and, to date, dogmatically unresolved 'integration doctrine' to a comprehensive analysis. Its central contribution lies in grounding the doctrine in a teleological interpretation of the profit motive. On this basis, the doctrine is systematica...