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Beskrivelse
»The Conformity of Limited Inheritance Tax Liability with Constitutional and European Law«: In this thesis, the requirements of European law and German constitutional law for the establishment of limited inheritance tax liability are identified and analyzed and the German regulations are evaluated. A total of 18 provisions of the German Inheritance Tax Act that are contrary to constitutional and/or European law are identified and appropriate amendments are proposed. In addition, a comparative analysis of the regulations of other EEA states is provided in the relevant sections.
