englischMost people somehow know what everyday morality is, or rather what it entails. In formulas such as decency, consideration and respect, it is currently often either being demanded or being desired. Nevertheless, it hardly plays a role in ethical theories. Yet everyday life is precisely the [...]

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 [...]

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 [...]

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 [...]

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 [...]

englischWe are living in a time of transition and therefore in a time of planning: the energy transition and the need to provide security of supply require greater diversification of gas deliveries, the build-up of infrastructure for the landing of LNG, the expansion of electricity grids for the [...]

englischThe value at which contributions in kind should be reported in the commercial balance sheet has always been a controversial issue. This work examines the question of how the agreements on the partner’s capital share affect the balance sheet disclosure. Based on the requirements of the [...]

englischPlato's and Aristotle's theories of vision have often been read within the dichotomy of passive receiving vs. active constructing. In giving detailed readings of the relevant passages, the study shows how not only this dichotomy is untenable, but also unfolds a critique of [...]