Constitutionality of Treaty Override

Journal

Author

Cloer, A.; Hagemann, T.

Country

Germany

Published Date

16 June 2016

Issue

European Taxation 2016 (Volume 56), No. 7

DOI

https://doi.org/10.59403/22v252

Document

Go to Tax Research Platform

This note discusses a recent decision of the Federal Constitutional Court, wherein it was held that treaty override is constitutional.