The GWB public procurement law uses the term undertaking both when describing potential contractors and when determining who is entitled to legal protection, without defining it in more detail. The author takes this as an opportunity to examine the concept of an undertaking under the GWB public procurement law from a legal-theoretical perspective, in light of the existing academic discourse. The central question is whether and to what extent the EU law concept of an economic operator and/or the functional concept of an undertaking under competition law are relevant. The differences and parallels between these conceptual understandings are identified, and the implications of applying each approach are fully considered.
The study addresses a key issue in international tax practice concerning participations held through transparent partnerships and its implications for withholding tax relief in cross-border group structures. The author analyses the interaction between tax treaty law, EU law and domestic tax law, identifies conceptual i...
This book provides readers with a thorough overview of the scope and legal limits of the European Commission’s monopoly on legislative proposals – a central, yet hitherto insufficiently clarified, key power under EU law. It demonstrates the extent of the Commission’s discretion, how this is exercised in practice, and t...
The work provides systematic guidance based on EU and national law for companies and public employers and clarifies the interaction between EU data protection law and national employee data protection law. It gives the reader a detailed overview of which provisions of the BDSG relating to employee data protection requi...
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...
Global supply chains increasingly raise questions regarding the legal responsibility of companies for human rights violations. Alana Golistani compares civil liability under German and Spanish law. She analyses existing legal bases of liability and the significance of corporate due diligence obligations, and systematic...
This study examines the newly introduced Sections 83b and 83c of the German Civil Code (BGB), which were enacted as part of the 2023 reform of foundation law. It focuses on the question of whether foundation assets should be considered in terms of their individual constituent assets. The wording of Sections 83b and 83c...
Konstantin Fasselt· 0 citations
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