Bücher veröffentlicht von Duncker & Humblot GmbH

»Destruction and Loss in Value of Private Assets as a Loss on Disposal«: Gains and losses on disposal of private assets are subject to taxation if the requirements of § 17, § 20 (2) or § 23 of the Income Tax Act are met. According to the recent jurisdiction of the Federal Fiscal Court, § 20 (2) also taxes the loss in value of a share. Due to this development, the thesis examines whether the loss in value or destruction of private assets - for example the burning of a painting - results in a taxable loss.

»Referendums on Territorial Affiliation with Special Reference to the Referendums after the First World War«: Volume 36 of the Study Group on Politics and International Law is devoted to referendums on territorial affiliation with special reference to referendums after the First World War. In addition to general remarks on territorial referendums, a review of the numerous border referendums in Germany and Austria is given. Furthermore, referendums in the Italian states before unification, in Ukraine and in West Papua are discussed.

In Baunachbarklagen wurde in den letzten Jahren nicht selten ein »spezieller Gebietsprägungserhaltungsanspruch« oder ein »Anspruch auf Aufrechterhaltung der typischen Prägung eines Baugebiets« geltend gemacht. Hinter dieser Annahme einer besonderen Form des Gebietserhaltungsanspruchs steht der Versuch, gebietsbezogenen Drittschutz auszuweiten. Nachbarn soll die Abwehr solcher Vorhaben erleichtert werden, die nach den Artfestsetzungen zwar zulässig sind, aber das Baugebiet in seiner Gesamtheit gefährden. Das Meinungsbild zu einer solchen Erweiterung gebietsbezogenen Drittschutzes ist diffus.In dieser Arbeit werden die verschiedenen Ansätze für einen »besonderen Gebietserhaltungsanspruch« ihren objektiv-rechtlichen Grundlagen zugeordnet und ihr dogmatischer Hintergrund hinterfragt. Das führt zu der Erkenntnis, dass es weder begrifflich der Abgrenzung einer besonderen Form des Gebietserhaltungsanspruchs bedarf noch die Erweiterung seines Anwendungsbereiches begründbar ist.

»Implementation of Interests within the Creation of Contracts by Lawyers«: Different interests are of importance within the creation of contracts by lawyers. How these interests can be implemented within a contract is researched. This research includes topics of civil law, law relating to lawyers, communication theory, legal sociology and liability of the lawyer who creates the contract (wrong legal information). The research ends up with the development of a methodology how to create a contract.

»The Living Will. A Critical Analysis of the Legal Regulation with Special Consideration of the Federal Court of Justice's (BGH) Jurisdiction on Specificity«: This study reevaluates legal provisions related to living wills, concentrating on two key aspects: analyzing and evaluating the Federal Court of Justice's (BGH) rulings regarding the specificity of provisions within a living will, and critically evaluating the exclusion of minors from drafting living wills. Concluding, a reform proposal is presented.

»The Anti-Hybrid Mismatch Rules in Sec. 4k German Income Tax Act Based on Selected Structures and Practical Cases with References to Compliance with European Union Law and German Constitutional Law«: The neutralisation of hybrid mismatch arrangements is analysed in this work on the basis of the implementation of the ATAD in Sec. 4k German Income Tax Act. The provision is assessed by practical cases, Union and constitutional law concerns as well as selected criteria of legisprudence, namely efficiency, practicability and effectiveness. In addition, a comparative analysis of the tax systems of selected Caribbean states, countries and territories is undertaken.

»Robot-Recruiting. Challenges under Data Protection and Anti-Discrimination Law in the use of AI Systems in the Recruitment Process«: The thesis addresses the use of AI systems, specifically for speech and video analysis, in recruiting. Privacy and anti-discrimination issues are highlighted. The first part examines the extent to which insights into the personality and emotions of applicants are possible and automated decisions are legally permissible in the recruitment process within the scope of the GDPR. The second part addresses potential discrimination by AI systems and analyzes the coverage of such cases by the GETA.

»The German >Nebenklage< in the Light of Late Modern Societal Challenges. A Suggestion for a Rearrangement«: As a result of a fundamental change in social expectations with regard to the question how to deal with victims of crime on the one hand and a continuing threat to a criminal procedure code governed by the rule of law due to increasing populism on the other, the participation of the victim in the German criminal procedure code (Strafprozessordnung) needs to be restructured. By creating new procedural roles for the victim, both, psychological needs and constitutional requirements can be balanced in a better way.

»Upstream Securities of a German Limited Liability Company within the System of Capital Maintenance and Solvency Protection Law. With a Particular Focus on Contractual Realisation Restrictions through Limitation Language«: The study places the collateralisation of a shareholder loan with the assets of a German Limited Liability Company in the system of capital maintenance and solvency protection law as amended by the MoMiG and most recently by the SanInsFoG. Based on this, the study analyses the hitherto scarcely researched mode of operation of regularly agreed realisation restrictions through so-called limitation language and answers the question of their effectiveness, necessity and expedient structure.

»The Fundamental Rights-Creating Power. Proposal for a Methodology for the Examination of the Creation of New Fundamental Rights by the Constitutional Courts«: The creation of new fundamental rights by the >fundamental rights-creating power< raises important problems and challenges for doctrine. So far, the dogmatic has not addressed these problems, although they are of great importance not only in theory, but also in practice. In order to avoid a disproportionate expansion of the catalog of fundamental rights and the establishment of unnecessary or practically ineffective fundamental rights, constitutional courts must have a specific methodology.

Die Beschaffung von Leistungen zur medizinischen Rehabilitation wurde durch den neuen § 15 SGB VI zum 1. Juli 2023 grundlegend reformiert. Seither gilt ein mehrstufiges System aus Zulassung der Rehabilitationskliniken, Belegungsvertrag, Belegungsentscheidung und Vergütung. Sämtliche Beschaffungsstufen werden von der DRV Bund durch verbindliche Entscheidungen gesteuert.Dieses neue Beschaffungssystem verstößt gegen das Wettbewerbsrecht der Europäischen Union und ist deshalb unwirksam. Das Unionsrecht (Art. 106 Abs. 1 AEUV), aber auch das nationale Kartellrecht (§ 19 Abs. 2 Nr. 1 GWB) und das Verfassungsrecht (Art. 12 Abs. 1 GG) verlangen eine Trennung von hoheitlichen Befugnissen und unternehmerischen Funktionen der Rentenversicherungsträger. Anderenfalls ist die gebotene Gleichbehandlung (Nichtdiskriminierung) der Rehabilitationskliniken freigemeinnütziger und privater Träger mit den Rehabilitationskliniken der Rentenversicherungsträger bei der Erbringung von Leistungen zur medizinischen Rehabilitation nicht gewährleistet.Dieses Trennungsprinzip ist verletzt. Denn die Rentenversicherungsträger nehmen hoheitliche Zulassungs-, Belegungs- und Vergütungsaufgaben wahr und sind gleichzeitig unternehmerisch mit eigenen Rehabilitationseinrichtungen auf dem Markt der Erbringung von Leistungen zur medizinischen Rehabilitation tätig. Freigemeinnützige und private Rehabilitationskliniken werden auf allen Stufen der Beschaffung gegenüber den Kliniken der Rentenversicherungsträger diskriminiert. Das gilt insbesondere für die Belegungsentscheidungen der Rentenversicherungsträger, weil hierdurch systematisch eigene Kliniken gegenüber freigemeinnützigen und privaten Kliniken begünstigt werden.

»The Admissibility of Deceptive Controls with special consideration of Deceptive Documentation«: Covert and deceptive investigative measures are being used to an ever greater extent in the fight against organised crime - often without a specific legal basis. The publication deals with the constitutional and criminal procedural limits of the state's power to deceive by means of the investigative instrument of the deceptive control. It also focuses on the question of the legal admissibility of deceptive, i.e. incorrect or incomplete, documentation.

»The Admissibility of Fixed-term Contracts only for the Duration of a Project«: Particularly in the public sector, the conclusion and renewal of fixed-term employment contracts is often made dependent on third parties providing the employer with funding for the implementation of a specific project. The author examines the admissibility of those fixed-term contracts only for the duration of a project. She concludes that the jurisdiction of the German Federal Labour Court on these cases is, in particular, incompatible with European Union law.

»Collective Bargaining Agreement and Employers' Association Membership in the Event of the Employer's Insolvency«: The insolvency of an employer bound by collective bargaining agreements raises numerous issues in various legal areas, primarily insolvency and collective bargaining law, but also employment contract and association law. None of these areas of law contains a comprehensive regulatory regime for the insolvency of an employer bound by collective bargaining agreements. The thesis investigates the effects of the opening of insolvency proceedings on collective bargaining agreements as well as on the membership in an employer`s association.

»The Third-Party Intervention in the Independent Proceedings for the Taking of Evidence«: The third-party intervention serves to involve an affected third party who is not a party to the legal dispute. German law requires a pendency of legal dispute between two other parties for this purpose (§ 66 subs. 1 ZPO). Since the independent proceedings for the taking of evidence is not such a legal dispute, this study examines the application of the provisions on third-party intervention in the regular litigation procedure to the independent proceedings for the taking of evidence.

»Digitalized Energy Supply through Decentralized Actors - The Legal Framework of Smart Contract-based Prosumer Activities in the Energy Economy«: Based on the concepts of prosumers - as a manifestation of decentralization - and smart contracts - as a manifestation of digitalization - the dissertation analyses which legal framework applies to digitalized and decentralized energy production, trading, and distribution. Based on this analysis, it is derived how the legal framework is to be adapted to enable an adequate and active involvement of the actors and to make optimal use of their potentials in the context of the energy transition.

»New Codification of Chinese Civil Law. A Comparison between China's Civil Code and the German Civil Code in Terms of Non-Performance Law and Tort Law«: The Civil Code of the People's Republic of China (in effect since 2021) is presented in its historical context, examined from a doctrinal perspective, and compared to the German Civil Code (BGB) in terms of contract law and tort law. The focus lies on remedies for breach of contracts, specific performance, punitive damages, and monetary compensation. Other Chinese legal institutions are discussed, and Chinese regulations and judicial interpretations are translated into German.

»§ 171b GVG and the Principle of Public Criminal Trial«: The Book deals with the Problem of the principle of public trial on the one hand and victim protection on the other hand. The central norm in German criminal law for this is § 171b GVG. It has a high practical relevance. Nevertheless law sciences hardly deal with it. The author critically examines the regulation, in particular the lack of legal protection options and clear purpose of the norm as well as the exclusion of public during the final pleas. Finally a reform proposal is presented.

»On the Use of History. Essays in Honour of Hans-Christof Kraus«: The Festschrift honours Professor Hans-Christof Kraus, who has enriched historical research with a wealth of seminal works. The essays of 31 authors, applying established as well as innovative approaches, cover a wide range of topics - in accordance with the honouree's many areas of expertise: political history of Germany and Great Britain; history of Prussia; history of education and science; history of political ideas; constitutional, administrative, and legal history.

»On the Criminal Liability of the Operator of a Platform on the Darknet«: The dissertation is dedicated to the criminal liability of the operator of a platform in the Darknet. In addition to the importance of the telemedia liability provisions, particular attention is paid to the question to what extent criminal law, even before the introduction of § 127 StGB n. F., was suitable for adequately covering the operator's involvement in the criminal transactions conducted by the users, whether as perpetrator or participant.

»The Justiciability of Climate and Environmental Protection. Effective Legal Protection as a Response to Structural Enforcement Deficits«: The title of the thesis is simultaneously the problem and the objective. Despite the right of associations to sue under the UmwRG, large parts of environmental and climate protection remain in the responsibility of the executive and legislative power. An objective-legal orientation, non-binding declarations of intent and much more complicate justiciability. The thesis shows at which points the executive and legislative >black box< can and must be opened for the judiciary.

Baukunst kann urheberrechtlichen Schutz genießen. Ist dies der Fall, wirkt das Urheberrecht des Schöpfers absolut und damit gegenüber jedermann. Beeinträchtigt wird es meist durch Veränderungen am korrespondierenden Bauwerkstück als Entstellung oder andere Beeinträchtigung. Ein Neuanstrich, ein Abriss, Umbaumaßnahmen - alltägliche Vorgänge des Bauhandwerks können je nach Interessenlage ein bestehendes Urheberrecht verletzen. Die Untersuchung widmet sich der Frage, ob der Erwerber einer Bestandsimmobilie für vergangene Verletzungen eines Urheberrechts an Baukunst haftbar gemacht werden kann. In Betracht kommen der verschuldensunabhängige Anspruch auf Unterlassung und Beseitigung und der verschuldensabhängige Schadensersatzanspruch. Gibt es im Kollisionspunkt von Urheber- und Eigentümerinteressen eine Haftung durch bloße Zustandsübernahme? Die Untersuchung richtet den Blick auch auf die Handhabung in der Immobilienrechtspraxis.

»The Criminal Law Protection of Cryptocurrency Ownership«: The author examines the question of criminal law protection of cryptocurrency ownership. He demonstrates that existing criminal provisions already apply, which in many cases provide protection for the ownership of cryptocurrencies. At the same time, he reveals significant gaps in criminal protection. Based on this, the author develops a legislative proposal that could address the new technological developments in the field of cryptocurrencies.

»Constitutional Legitimacy, Competency Limitations and Limits imposed by the Separation of Powers with Regard to Administrative Agreements in a Federal State. Derivation and Contouring of a Limited Sovereignty for Gubernative Cooperation«: Intra-federal cooperation between the Federation and the Laender has been common for decades, but at the same time it is very problematic from a legal point of view. The thesis identifies a right to cooperation rooted in the executive power of the governments of the Federation and the Laender. On this basis, the thesis develops three groups of administrative agreements in order to show the limits in terms of competences and, in particular, in terms of the division of powers.

»Human Dignity as >Topos< in International Law: an Inquiry into Legal Argumentation at Supranational Level from a Rhetorical-Empirical Perspective«: This book argues that human dignity can be seen and evaluated as a rhetorical >topos< in international legal practice. The understanding of human dignity as a >topos< reveals other dimensions of its use in the argumentation process, which are relevant for determining its content within the legal discourse. It is claimed that human dignity by itself is perfectly able to normatively justify and shape the actions of the international community.

»The Burden of Proof for Retaliation. An Examination of Facilitation of Proof Provisions to Protect the Exercise of Directive Rights and Implications for German Law«: This thesis examines facilitations of proof in three EU directives (2019/1152, 2019/1158, 2019/1937) regarding cases of retaliation for the exercise of directive rights. After examining the meaning and scope of these provisions, the thesis discusses the need for and sensible ways of implementation into German law.

»Prevention of Real Estate Speculation by Contract Design. With focus on Public Interest Considerations in General Terms and Conditions«: There is enormous demand for affordable building land almost everywhere in Germany. The market for land is therefore typically a seller's market, in which the latter can more easily assert his interests. This study aims to contribute to uncovering the currently inadequate conception of municipal property transactions and, in addition, to develop proposals on how real estate speculation can be more effectively prevented in the future.Awarded the Real Estate Research Prize 2023 by the Society for Real Estate Research e.V.

»The Shift of the Party Role and its Incorporation into the Code of Civil Procedure in the Context of the Model Declaratory Action and the Directive on Representative Actions«: The German civil process is intended as a procedure between two parties to enforce their individual rights. In contrast, the model declaratory action and the redress action under the directive on representative actions lead to an increase in the bundled enforcement of rights by a third party unrelated to the individual rights. The study analyses the potential for friction arising from the integration of these types of action into a procedural system designed for a two-person relationship.

»Liability Issues of Using Private Information and Communication Technology (ICT) in the Employment Relationship«: The rules of intra-company damage compensation in German Employment Law are called into question by the use of private information and communication technology (ICT) and the resulting blending of work and private spheres. This thesis examines the liability issues arising from this in relation to the contractual parties and the employees of the same company. Central to this are the determination of operational risk of the enterprise in cases of de facto external control and the specific damage risks associated with the use of private IT.

»On Speaking and Silence of Prison Doctors. A Criminal Law and Criminal Procedure Consideration«: This thesis examines the question of whether prison doctors are obliged or authorised to inform law enforcement authorities of facts they have learned during the course of their work. The main focus is put on Section 114e of the Code of Criminal Procedure (StPO) and its regulatory addressee is determined by interpreting the norm. In conclusion, prison physicians are neither obligated nor authorized to provide information to law enforcement authorities.