Superior Title: FinanzRundschau. Apr2024, Vol. 106 Issue 8, p391-396. 6p.

Subject Terms: *STOCK options, CONSTITUTIONAL courts, FEDERAL courts, JUDGES, LEGAL judgments

Company/Entity: COURT of Justice of the European Union

Authors: Haase, Florian (AUTHOR), Nürnberg, Philip (AUTHOR)

Superior Title: Die Unternehmensbesteuerung (Ubg). Feb2024, Vol. 17 Issue 2, p53-58. 6p.

Subject Terms: *SUBSIDIARY corporations, *TAX courts, CONSTITUTIONAL courts, FEDERAL courts, DEFENDANTS

Geographic Terms: LOWER Saxony (Germany)

Alternate Title: Taxation of income from statutory Pension insurance in 2008 - non-acceptance decision for constitutional complaint.

Authors: Weber-Grellet, H.

Superior Title: FinanzRundschau. Feb2024, Vol. 106 Issue 3, p126-132. 7p.

Subject Terms: *TAXATION, *INCOME tax, *PENSIONS, *AUTHORITY, *INCOME, *OMBUDSPERSONS, CONSTITUTIONAL courts, MARRIED people, FEDERAL courts, APPELLATE courts, CIVIL rights

Geographic Terms: BERLIN (Germany)

Alternate Title: Special expense deduction for childcare costs according to § 10 Paragraph 1 No. 5 EStG – Constitutionality of household membership as a deduction requirement.

Authors: Kanzler, Hans-Joachim

Superior Title: FinanzRundschau. Dec2023, Vol. 105 Issue 24, p1162-1168. 7p.

Subject Terms: *TAX courts, *TAX laws, *TAX deductions, *EMPLOYEE promotions, CHILD care costs, CONSTITUTIONAL courts, FEDERAL courts, SINGLE parents, STATUTORY interpretation, LEGAL judgments

Alternate Title: To protect legitimate expectations in tax law retroactive laws.

Superior Title: FinanzRundschau. Oct2023, Vol. 105 Issue 19, p889-895. 7p.

Subject Terms: *TAX laws, *TAX refunds, *TAXATION, *INCOME tax, CONSTITUTIONAL courts, ASSET sales & prices, CONSTITUTIONAL law, FEDERAL courts, CERTAINTY

Geographic Terms: GERMANY

Authors: Castillo-Ortiz, Pablo¹ (AUTHOR) P.Castillo-Ortiz@sheffield.ac.uk, Roznai, Yaniv² (AUTHOR) yaniv.roznai@runi.ac.il

Superior Title: ICL Journal. Mar2024, Vol. 18 Issue 1, p1-24. 24p.

Authors: Oder, Bertil Emrah¹ (AUTHOR) boder@ku.edu.tr

Superior Title: ICL Journal. Mar2024, Vol. 18 Issue 1, p127-163. 37p.

Authors: Sethi, Amal¹ (AUTHOR) amal.sethi@uni-hamburg.de

Superior Title: ICL Journal. Mar2024, Vol. 18 Issue 1, p25-57. 33p.

Alternate Title: The deductibility of expenses for travel between Apartment and first place of work - a tax policy issue Perennial favorite.

Authors: Mohr, Daniel, Häsner, Christoph

Superior Title: FinanzRundschau. Sep2023, Vol. 105 Issue 17, p778-783. 6p.

Subject Terms: *TAX laws, *INCOME tax, *WORK environment, *TAXATION, *COMMUTING, *ENVIRONMENTAL policy, *COST, CONSTITUTIONAL courts, FEDERAL courts

Geographic Terms: GERMANY

Alternate Title: constitutionality of the structure surcharge the EBM no. 35251 and 35252 - to the decision of Federal Constitutional Court of March 20, 2023.

Authors: Spiegel, Jan-Peter

Superior Title: GesR: Gesundheitsrecht. Jul2023, Vol. 22 Issue 7, p415-419. 5p.

Subject Terms: *ACTIONS & defenses (Law), *SURCHARGES, *WAGES, CONSTITUTIONAL courts, FEDERAL courts, LAW reports, digests, etc.

Geographic Terms: GERMANY

Company/Entity: GERMANY. Bundesverfassungsgericht

Authors: Demir-Gürsel, Esra¹ (AUTHOR) esdemir@gmail.com

Superior Title: Zeitschrift für Rechtssoziologie. Nov2023, Vol. 43 Issue 2, p386-391. 6p.

Alternate Title: Intervention in the KSt reduction potential by Art. 36 Para. 4 KStG unconstitutional.

Superior Title: FinanzRundschau. Mar2023, Vol. 105 Issue 6, p258-269. 12p.

Subject Terms: *INCOME tax, *TAX cuts, *CORPORATE taxes, *LEGISLATIVE bodies, *TAX laws, *PROPERTY rights, *TAX courts, *COOPERATIVE banking industry, CONSTITUTIONAL courts, FEDERAL courts

Authors: Pijls, Arnoud CW¹ (AUTHOR) pijls@law.eur.nl

Superior Title: Journal of European Tort Law. Sep2023, Vol. 14 Issue 2, p189-205. 17p.

Subject Terms: *APPELLATE courts, *CONSTITUTIONAL courts

Authors: Nakashidze, Malkhaz¹ (AUTHOR) malkhaz.nakashidze@bsu.edu.ge

Superior Title: ICL Journal. Sep2023, Vol. 17 Issue 3, p337-356. 20p.

Authors: Kulenović, Nedim¹ (AUTHOR) nedim.kulenovic@gmail.com

Superior Title: ICL Journal. Sep2023, Vol. 17 Issue 3, p277-294. 18p.

Authors: Holoubek, Michael¹ (AUTHOR) michael.holoubek@wu.ac.at, Wagrandl, Ulrich² (AUTHOR) ulrich.wagrandl@wu.ac.at

Superior Title: ICL Journal. Sep2023, Vol. 17 Issue 3, p251-276. 26p.

Authors: Morina, Visar^{j_icl-2023-0009_aff_001}

Superior Title: ICL Journal. 18(2):339-361

Availability: https://www.degruyter.com/document/doi/10.1515/icl-2023-0009/html

Superior Title: FinanzRundschau; Apr2024, Vol. 106 Issue 8, p388-391, 4p

Subject Terms: STOCK options, TAX courts, CONSTITUTIONAL courts, LEGAL judgments, FEDERAL courts, EMPLOYEE stock options

Geographic Terms: GERMANY

Authors: Renkl, Johanna (AUTHOR)

Superior Title: GesR: Gesundheitsrecht. Mar2024, Vol. 23 Issue 3, p157-158. 2p.

Subject Terms: BLOOD collection, CONSTITUTIONAL courts, LEGAL judgments, FEDERAL courts, PHARMACISTS

Authors: Florstedt, Tim¹

Superior Title: Zeitschrift für Bankrecht und Bankwirtschaft. Oct2022, Vol. 34 Issue 5, p261-272. 12p.

Subject Terms: *PRICES, CONSTITUTIONAL courts, LEGAL judgments, FEDERAL courts, JUDGE-made law