englischThe foundation upon death allows the founder to create a piece of eternity in one last act, without having to make any sacrifices during his lifetime. This enticing prospect is clouded by a multitude of doubtful questions which, in the absence of satisfactory clarification in case law and [...]
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englischThe late antique poet Claudian, who was born in Egypt, which was influenced by Greece at that time, and became a court poet writing in Latin in Rome, also marks the literary birth of various geographical personifications. Starting from the controversial question of how Claudian designed [...]
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englischIn the area of conflict between charitable status and competition, the Fiscal Code of Germany exempts so-called dedicated activities (“Zweckbetriebe”) from taxation. Based on a legal comparison with its US counterpart, the tax-exempt substantially related business, this dissertation examines [...]
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englischBefore the end of this century, the Arctic will no longer be covered by ice all year round, resulting in increased Arctic shipping. It is therefore time to examine the legal framework for Arctic shipping and in particular (inter)national regulations as well as regional soft law and privately [...]
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englischThe basis of this publication is Teichler's research on sport in the Nazi era and on sport in the GDR.
While the Nazi regime sought to demonstrate the superiority of the Aryan race through sport, the GDR dictatorship sought to demonstrate the superiority of socialism over capitalism.
The [...]
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englischHow do the rights of same-sex couples have to be ensured by states, and which kind of environmental obligations are induced by the right to life and to personal integrity? Questions as diverse and far-reaching as these are regularly dealt with by the Inter-American Court of Human Rights in [...]
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englischEurope is no longer able to recognize itself because it is looking into a mirror – the EU – that was built by itself, but which reflects a deformed image of itself. As a global player, the EU distorts its internal relationship with the economic policy distinction between winners and losers. [...]
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Auch Vietnam ist vom religious turn erfasst worden. Das religiöse Leben ist heute mit Buddhismus, Konfuzianismus, Ahnenverehrung und Christentum so vielfältig und aktiv wie lange nicht mehr. Als wichtigste Glaubensgemeinschaft stehen die Buddhisten des Landes vor zentralen Fragen: Was ist im Kontext [...]
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Auch Vietnam ist vom religious turn erfasst worden. Das religiöse Leben ist heute mit Buddhismus, Konfuzianismus, Ahnenverehrung und Christentum so vielfältig und aktiv wie lange nicht mehr. Als wichtigste Glaubensgemeinschaft stehen die Buddhisten des Landes vor zentralen Fragen: Was ist im Kontext [...]
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englischDue to the steady growth in e-commerce, the German legislator introduced complex new VAT regulations regarding distant sales of goods, the legal integration of marketplaces, platforms, portals or similar means operators into the supply chain and special taxation procedures as of July 1, 2021 [...]
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