This page sets out the English summaries of the research papers published by the Research Services. A link from the end of the summary will take you to the complete research paper in German.

Please note the disclaimer and copyright notice

• Topical Term from 2015/12/21
  Cum/ex trades
  

  In the context of the committee of inquiry on cum/ex trades demanded by the Opposition, this paper examines the way of working of this aggressive tax model, in which shrewd trading in shares immediately before and after dividend payouts made it possible for capital gains tax to be reimbursed twice. This is believed to have deprived the tax collector of billions of euros.

  PDF file (93 KB)
  
  
• Topical Term from 2015/12/16
  Ruling by the Federal Court of Justice concerning consumers being misled by the deceptive presentation of products
  

  On 2 December 2015, the Federal Court of Justice issued a ruling on the legal dispute which has been ongoing for years concerning consumers being misled by the deceptive presentation of products. This Topical Term explains the legal background and the reasons why this ruling has a significance going beyond the individual case.

  PDF file (100 KB)
  
  
• Topical Term from 2015/12/15
  Categories of protection under asylum law in Germany
  

  This Topical Term is intended to provide an overview of the different categories of protection under asylum law in Germany.  

  PDF file (107 KB)
  
  
• Factsheet from 2015/12/02
  Calendar 2016 - A selection of historical anniversaries as well as annual remembrance, action and awareness days
  

  This factsheet compiles a selection of historical anniversaries in 2016 as well as German and international action and awareness days, that draw attention to societal, political, historical, social, medical and environmental issues. The focus is on the history of German parliamentarianism and the German Bundestag.

  PDF file (282 KB)
  
  
• Topical Term - Europe from 2015/12/02
  Residence restriction for persons eligible for subsidiary protection – Opinion of Advocate General in CJEU cases C-443/14 and C-444/14
  

  In Germany, residence permits for individuals who, under EU law, are eligible for subsidiary protection in line with Directive 2011/95/EU, are generally contingent on the individuals remaining resident in a defined area (residence restriction). In order to clarify whether this administrative practice potentially contradicts EU law, the Federal Administrative Court, before which several challenges against the restriction by beneficiaries of subsidiary protection are currently pending, has referred to the European Court of Justice (CJEU) for a preliminary ruling. In the course of the proceedings before the CJEU, Advocate General Pedro Cruz Villalón presented his Opinion on 6 October 2015, in which he views the residence restriction as a restriction of freedom of movement that could only be justified in specific situations in which serious considerations of immigration and integration policy apply, taking into consideration the requirements for equal treatment under EU law.

  PDF file (91 KB)
  
  
• Topical Term from 2015/11/25
  The Second Act to Strengthen Long-Term Care (PSG II)
  

  On 13 November 2015 the German Bundestag adopted the Second Act to Strengthen Long-Term Care (PSG II). The central features of the Act are a new definition of long-term care needs and a new assessment procedure. In addition to expanding support options, the aim is to improve the independence of those requiring long-term care. A new rating system with five care grades measures the individual’s degree of independence.

  PDF file (101 KB)
  
  
• Topical Term - Europe from 2015/11/23
  Mutual assistance in the EU on the basis of Article 42(7) TEU and the Bundestag’s rights of participation
  

  In the aftermath of the terrorist attacks in Paris on 13 November 2015, the French government made a request on 17 November 2015 to the EU Member States for aid and assistance, on the basis of Article 42 (7) of the Treaty on European Union. On the same day, the defence ministers of the Member States unanimously declared their full support and readiness to provide all the necessary aid and assistance. Following on from this, France will specify in bilateral consultations with the Member States precisely what assistance it requires. With regard to any German contribution, the Bundestag must be adequately involved, in line with its constitutional role, in the decision-making processes of the Federation.   

  PDF file (121 KB)
  
  
• Topical Term from 2015/11/16
  Asylum policy financing
  

  The rapidly increasing number of people applying for asylum since the middle of 2014 additionally confronts the Federation, Länder and communities with major financial challenges. In order to relieve this threat of overstretched finances in the Länder and in particular the local authorities affected, the Federal Government and the Minister-Presidents of the Länder have, over several rounds of negotiations, agreed to relief measures which have since been implemented by law. This Topical Term outlines these relief measures with regard to their compatibility with the principle of concomitant financing.

  PDF file (99 KB)
  
  
• Topical Term from 2015/11/16
  The wrapping of the Reichstag Building by the artists Christo and Jeanne-Claude
  

  20 years ago, along with his wife Jeanne-Claude, the artist Christo created the Wrapped Reichstag art project, which was followed both in Germany and around the world with great interest. There were over five million visitors throughout the duration of the project from 24 June until 7 July 1995. Prior to this, the German Bundestag had decided in a recorded vote in favour of the controversial project, which ultimately contributed to a positive image of Germany and its capital. 20 years after the wrapping, the Reichstag Building will host an exhibition about the project (expected to open at the end of November 2015), designed by Christo himself.

  PDF file (101 KB)
  
  
• Topical Term from 2015/10/15
  Sixty years of the Bundeswehr
  

  On 12 November 2015, it will be exactly 60 years since the Bundeswehr was created. To mark the occasion, this issue of the Topical Term looks back over the 60-year history of the Bundeswehr. In so doing, we trace a path from the heated discussions on the establishment of German armed forces that followed the founding of the Federal Republic of Germany to the modern-day involvement of the Bundeswehr in crisis-management missions.

  The process of continuous adaptation of the Bundeswehr to the security situation of the day – from Cold War forces to the forces of unification to today’s operational task forces – is not the only focal point: This Topical Term also examines the introduction of the concept of Internal Leadership (Innere Führung) and the role of Parliament in mandating Bundeswehr missions abroad as well as the latest reform efforts associated with the term ‘realignment of the Bundeswehr’, which serve the purpose of preparing the Bundeswehr for the challenges of the future. 

  PDF file (116 KB)
  
  
• Topical Term from 2015/10/15
  Price-capping procedure in the regulation of charges for postal services, 2003 to 2005
  

  In three judgments handed down on 5 August 2015 (case references BVerwG 6 C 8.14 et al.), the Federal Administrative Court found that the Deutsche Post company had been authorised to set excessively high delivery charges in the years 2003, 2004 and 2005 for the following domestic mail categories: standard letters up to 20 grams (Standardbriefe), standard-sized letters up to 50 grams (Kompaktbriefe), large letters and postcards. In particular, the Regulatory Authority for Telecommunication and Postal Services, which is now the Federal Network Agency, when applying the price-capping procedure, was found to have based its calculation of the ‘productivity progress rate’ factor on extraneous considerations.

  PDF file (153 KB)
  
  
• Topical Term - Europe from 2015/10/15
  Invalidity of the Commission Decision on the ‘Safe Harbour’ privacy principles – judgment of the European Court of Justice in Case No C‑362/14 (Schrems)
  

  When personal data are transferred from the European Union (EU) to non-EU countries, the rights of Member States to the protection of data prescribed by Directive 95/46/EC – the Data Protection Directive – must be respected. The European Commission had concluded that the data-protection legislation of the United States of America did not ensure an adequate level of protection within the meaning of Article 25 of the said Directive and that a data transfer to the United States was therefore inadmissible. In order to facilitate trade between the EU and the United States, the US Government had developed the ‘Safe Harbour’ privacy principles in the year 2000. To create the legal conditions for a permissible transfer of data from the EU to the United States, US companies may self-certify their adherence to these principles and must confirm this certification in a declaration made to the US authorities. In Decision 2000/520/EC, based on Article 25(6) of the Data Protection Directive, the Commission recognised, by way of a rebuttable presumption, that the principles ensured an adequate level of protection on the part of participating US companies. On the basis of a request for a preliminary ruling from the Irish High Court, the European Court of Justice ruled on 6 October 2015 in Case No C-362/14 (Schrems) that the Commission Decision, since it exceeded the powers conferred by the Data Protection Directive and was incompatible with the rules governing the protection of European fundamental rights, was invalid and could not be invoked to limit the powers of national supervisory authorities. The invalidity of the Decision means that there is no longer any basis for simplified exchanges of data between the EU and the United States. 

  PDF file (107 KB)
  
  
• Topical Term from 2015/10/02
  The nuclear fuel tax
  

  The Federation has taxed the use of nuclear fuel in nuclear power plants since 2011 with the nuclear fuel tax. In proceedings brought before the Federal Constitutional Court, a debate is currently underway over whether the Federation had the legislative power to introduce the tax, with a decision expected in the next few months. Depending on the result of the proceedings, the Federation may have to reimburse billions in tax revenues to power plant operators.

  PDF file (116 KB)
  
  
• Topical Term - Europe from 2015/09/25
  The exclusion from benefits pursuant to Book Two of the German Social Code is compatible with EU law – ruling of the European Court of Justice in case C-67/14 (Jobcenter Berlin Neukölln v. Alimanovic)
  

  In the Jobcenter Berlin Neukölln v. Alimanovic case, the focus was once again on the question of access to social benefits for EU citizens in Germany. This time, the case concerned the situation of EU jobseekers and their right to basic support (Grundsicherung) as provided for in Book Two of the Social Code. This particular case had not yet been clarified and had been viewed differently both in rulings by the social courts and in writings on European law. The legal dispute centred around the question of whether the exclusion from benefits set out in Article 7 (1), sentence 1, no. 2 of Book Two of the Social Code is lawful. These provisions mean that foreign jobseekers and their family members have no right to receive this financial support (generally known as “Hartz IV”). In response to a referral by the Federal Social Court, the European Court of Justice held on 15 September 2015 that this exclusion from benefits is indeed compatible with EU law.

  PDF file (121 KB)
  
  
• Topical Term from 2015/09/14
  Real estate transfer tax – substitute basis for assessment ruled unconstitutional 
  

  In its judgement of 23 June 2015 (File reference number: 1 BvL 13/11; 1 BvL 14/11), the Federal Constitutional Court has ruled that the substitute basis for assessment for the real estate transfer tax is unconstitutional, on the grounds of infringement of the principle of equality set out in Article 3, paragraph 1 of the Basic Law. The substitute basis for assessment allows calculation of the level of tax payable where no purchase price was agreed. The ruling of the Federal Constitutional Court calls on the legislative to create by 20 June 2016 a new provision for the substitute basis for assessment which is in line with the constitution. 

  PDF file (95 KB)
  
  
• Topical Term from 2015/08/31
  10 years of e-petitions and public petitions
  

  Marking the tenth anniversary of the introduction of e-petitions and public petitions, the text describes the legal foundation of these and provides practical examples.

  PDF file (97 KB)
  
  
• Topical Term from 2015/08/19
  25 years ago: The People’s Chamber of the GDR adopts first legal resolution on the treatment of Stasi records 
  

  On 24 August 1990, the only freely elected People’s Chamber of the GDR passed the “Act on the preservation and use of personal data kept by the former Ministry of State Security / Office of National Security”. This later formed the basis of what was to become known as the Stasi Files Act, passed on 12 November 1991 by the Bundestag, now representing all of Germany. This is regarded as one of the most important achievements of the Peaceful Revolution of 1989. This would likely not have been possible without the commitment of the People’s Chamber and the civil rights movement in the GDR.

  PDF file (97 KB)
  
  
• Topical Term from 2015/07/28
  On the issue of the German Federation’s legislative competence to regulate home childcare allowance – ruling by the Federal Constitutional Court of 21 July 2015
  

  This Topical Term outlines the background, content and impact of the Court’s ruling of 21 July 2015 on home childcare allowance.

  PDF file (95 KB)
  
  
• Topical Term from 2015/07/27
  The Voting Rights Act and universal suffrage 
  

  Fifty years ago, on 6 August 1965, the American civil rights movement’s fight to ensure equal voting rights for the country’s ethnic minorities achieved victory when the Voting Rights Act was passed by the US Congress. Since that day, all citizens of the United States of America have the right to vote and be elected to public office, regardless of the colour of their skin, where they come from or how much they earn.

  PDF file (97 KB)
  
  
• Factsheet from 2015/07/23
  The law on the protection of classified information – Requirements and consequences
  

  This factsheet provides an overview of federal law on the protection of classified information. After outlining the legal foundation and key principles of the state secrecy laws, it goes on to explain the various security classifications and provide examples. One area of focus is then to outline the consequences of classification. This involves issues of access authorisation, protective technical and organisational measures and the screening of individuals, the intensity of which depends on the level of security classification. In closing, a summary is provided of classification practice checks and the treatment of classified material.

  PDF file (274 KB)
  
  
• Topical Term from 2015/07/20
  Tax relief for single parents
  

  The tax relief for single parents provided for under section 24b of the Income Tax Act (EStG) takes into consideration the often higher living costs of those referred to as genuinely single parents, compared with other individuals looking after children. From 2015 the amount of tax relief will be raised for the first time since 2004 and scaled according to the number of children.

  PDF file (93 KB)
  
  
• Topical Term from 2015/07/20
  Murder and manslaughter – current reform debate
  

  The current provisions under criminal law covering murder and manslaughter (sections 211 and 212 of the Criminal Code, referred to respectively as “murder under specific aggravating circumstances” and “murder”) were largely introduced into the Criminal Code in 1941 and have for some time been the subject of potential legal reform plans, and are increasingly so today. This Topical Term lays out selected key points of the debate, along with historical legal aspects and current developments.

  PDF file (132 KB)
  
  
• Topical Term from 2015/07/10
  The Potsdam Agreement 
  

  The 2nd of August 2015 marks the 70th anniversary of the signing of the Potsdam Agreement. In summer 1945 in Potsdam, the heads of government of the three main allies in the anti-Hitler coalition discussed the restructuring of Europe and the future of Germany after the end of the Second World War. The Potsdam Agreement included the points upon which all parties were in agreement. It set out the arrangements for the allocation of allied claims to reparations, established political and economic principles for Germany and determined the western border of Poland.

  PDF file (96 KB)
  
  
• Topical Term from 2015/07/07
  Challenges for the African Union 
  

  The African Union (AU) ended its summit in South Africa on 15 June. This event tackled the most urgent problems and challenges facing the African continent: expansion of infrastructure and energy provision, liberalisation of internal African trade and resolving numerous local conflicts. One notable topic was that of the migration of people from Africa across the Mediterranean Sea, which had thus far largely been ignored by African governments. In his speech, summit chairman Robert Mugabe also performed a clear about-turn on the post-colonial dialogue that blames Africa’s problems primarily on Europe, and called upon the African governments to become active and take responsibility. The summit was overshadowed by the unresolved arrest warrant issued by the International Criminal Court (ICC) for the Sudanese President al-Bashir.

  PDF file (95 KB)
  
  
• Topical Term - Europe from 2015/07/03
  Programme for the Luxemburg Presidency of the Council of the EU in 2015
  

  On 1 July 2015, Luxemburg assumed the Presidency of the Council of the EU (EU Council Presidency) for the second half of the year, taking over from Latvia. It thus continues the current presidency trio of Italy, Latvia and Luxemburg. The main aim of this presidency trio is to overcome the economic and financial crisis and stimulate growth in the Union. 

  PDF file (90 KB)
  
  
• Topical Term from 2015/06/22
  The monetary, economic and social union of 1 July 1990 – a crucial step towards German unity
  

  The monetary, economic and social union which entered into force on 1 July 1990 was a key step towards German unity. This treaty between the Federal Republic of Germany and the GDR saw the D-Mark introduced as the sole legal tender in the GDR, along with a social market economy. The GDR also took on the West German social and pensions system, as well as large portions of the West German legal system. This step was primarily based on political considerations that were given priority over economic and monetary concerns. In this respect, the exchange rate in particular remained a topic of debate during the currency conversion.

  PDF file (102 KB)
  
  
• Topical Term - Europe from 2015/06/22
  Compliance of the ECB’s OMT programme with EU law – Ruling of the European Court of Justice in case C -62/14 (Gauweiler and Others) 
  

  On 6 September 2012, the Governing Council of the European Central Bank (ECB) announced a decision on a programme for outright monetary transactions (OMT). Concerns regarding the programme’s constitutionality, currently the subject of cases before the Federal Constitutional Court (Bundesverfassungsgericht), focus primarily on how the ECB’s authority to take action under EU law is to be interpreted. The Federal Constitutional Court has therefore suspended proceedings and on 14 January 2014 for the first time submitted questions to the Court of Justice of the European Union (CJEU) for a preliminary ruling in accordance with Article 267 of the Treaty on the Functioning of the European Union (TFEU). On 16 June 2015, the CJEU ruled in case C-62/14 (Gauweiler and Others) that with the OMT programme, the ECB does not infringe upon either its monetary policy mandate or the prohibition of monetary budget financing under Article 123 of the TFEU.

  PDF file (114 KB)
  
  
• Topical Term from 2015/06/08
  Sharing Economy
  

  The term “sharing economy” refers to very diverse ways of using goods collaboratively and innovative new ways of making available services. The aims of the shared economy are to ensure better use of existing capacities, reduce resource consumption and achieve more social contacts and cohesion in society. In place of the original initiatives, which were socially motivated/free of charge, the main focus today is generally on commercial platforms which make available goods and services in the field of transport and tourism  (“car sharing”, “Uber”, Airbnb”). Many stakeholders see the need to adapt existing laws, provisions and regulations.  

  PDF file (123 KB)
  
  
• Topical Term from 2015/06/08
  Family tax relief and benefits: exemption of subsistence income from taxation through tax allowances or child benefit (Familienleistungsausgleich)
  

  The system of family tax relief and benefits, as defined in the Income Tax Act (EStG), refers to the exemption from taxation of a certain amount of income which is deemed to be subsistence level for a child. In line with a ruling by the Federal Constitutional Court, legislators are obliged to ensure that this amount is exempt from tax. This exemption can take the form of tax allowances or the payment of child benefit, depending on which is more advantageous for the taxable person concerned. The Federal Government informs the German Bundestag every two years of the level at which this tax-free subsistence income is to be calculated for children (as well as for adults). The current 10th report on subsistence income was published on 30 January 2015. The Federal Government has now presented a bill to adapt the tax allowances and raise child benefit accordingly.

  PDF file (95 KB)
  
  
• Topical Term from 2015/05/21
  Twenty-five years ago: the Committees on German Unity in the Bundestag and the People’s Chamber
  

  In the spring and summer of 1990, two committees with the same name set up by the 10th People’s Chamber and the 11th German Bundestag, each with 39 members, met in order to help shape the reunification process at parliamentary level. They deliberated on the two state treaties and the election treaty, and drafted a resolution on the subject of guaranteeing Poland’s western border, the first joint parliamentary initiative.

  PDF file (95 KB)
  
  
• Topical Term from 2015/05/13
  Light Pollution 
  

  People and day-active animals need the darkness for sleeping, astronomers for sky observations and glow-worm for reproduction. Even so, the darkness hardly exists in the area of cities. But, how much do we need the darkness? The United Nations (UNESCO) proclaimed 2015 as the International Year of Light and Light-based Technologies. With it related, the protection of darkness against environmental pollution by light will bring into focus of general public. Interdisciplinary research fields, as ecology, chronobiology, economy, astronomy, cultural history and light technology, are required to develop technical solutions for reducing of light pollution and protecting the nature.

  PDF file (118 KB)
  
  
• Topical Term from 2015/04/28
  ,,Solvency II": Reorganisation of insurance supervision from 1 January 2016
  

  Following more than a decade of planning, elaboration and preparation, a fundamentally reformed supervisory regime in EU insurance regulation will launch Europe-wide on 1 January 2016. The project named “Solvency II” bundles, modernises and unifies the content of thirteen (Re-) Insurance Directives and is intended to ensure the future viability of Europe’s insurance industry. The reform focusses on an enhanced protection of policyholders, the creation of a level playing field for the insurance sector in the European single market, and the establishment of widely harmonised and transnationally coordinated supervisory practices throughout Europe.

  PDF file (164 KB)
  
  
• Topical Term from 2015/04/14
  "The death marches of the Armenian people": remembering 24.04.1915
  

  24 April 2015 marks the anniversary of the murder of up to 1.5 million Armenian men and women, along with members of other mostly Christian minorities in the Ottoman Empire. Already described by international press and diplomacy in 1915 as a “crime against humanity”, the massacre is considered a genocide by many historians today. United Nations organs, the Council of Europe and the European Union, along with many countries, however, do not agree whether the term ‘genocide’ can be applied retroactively to the events. The involvement of political and military bodies of the German Reich in the deportations and expulsions are once again the focus of research, having already been the subject of a German Bundestag resolution in summer 2005. 

  PDF file (133 KB)
  
  
• Topical Term from 2015/03/19
  Two-hundredth birthday of Otto von Bismarck
  
  

  Otto von Bismarck, who was born two hundred years ago, is viewed by many as one of the most important German statesmen of the 19th Century – due to his achievements concerning the unification of Germany in 1871, his successful foreign policy, as well as the decisive role he played in developing a modern, efficient administrative state and the establishment of a progressive social policy. Yet this shrewd strategist and power politician, who did not hesitate to  switch alliances and had no qualms about exacerbating social tensions and divisions, even to the extent of marginalising large swathes of society, remains today once of the most controversial figures in German politics.  

  PDF file (94 KB)
  
  
• Topical Term from 2015/03/11
  25th anniversary of the only freely elected People’s Chamber of the GDR
  

  On 18 March 1990, the first free election of the GDR People’s Chamber heralded the peaceful transition of power to a parliamentary democracy. The Alliance for Germany (The Christian Democratic Union, German Socialist Union and Democratic Awakening) received the most votes, taking 48 percent. The SPD obtained 21.9 percent of the votes. This was viewed as a vote for a swift process of reunification. In the six months that followed, the 409 newly-elected Members ensured that the perspectives and interests of the East German population were considered and represented in all treaties and decisions regarding German reunification. 

  PDF file (107 KB)
  
  
• Topical Term from 2015/02/19
  50 years of diplomatic relations between Germany and Israel 
  

  The 12 May 2015 marks the 50th anniversary of the establishment of diplomatic relations between the Federal Republic of Germany and Israel, which remain close and friendly to this day. Bilateral cooperation between the two countries must always be viewed against the background of the mass murder of the European Jews (Shoah) by the National Socialists. This lends these relations a unique character. Key pillars of the cooperation are economy, culture and scientific research. Examples of collaboration are described and details provided of the various celebrations to mark the anniversary.

  PDF file (97 KB)
  
  
• Factsheet from 2015/02/11
  Local authorities’ power to act and make decisions regarding the conclusion of free-trade agreements
  

  Against the backdrop of the feared negative impact of the TTIP free-trade agreement on local authority-level matters, local councils have also recently been following the negotiations to some extent. The issue of the reach of local authorities‘ power has been raised, as outlined in this factsheet, which makes reference to the relevant rulings by the Federal Constitutional Court (“Rastede ruling” ) and the Federal Administrative Court (“nuclear weapon-free zone” ruling). The author reaches the conclusion that under this ruling, political action relating to free-trade agreements does not represent “local affairs” within the meaning of Article 28 (2) sentence 1 of the Basic Law, and that such action thus lies outside of the local councils’ remit.

  PDF file (332 KB)
  
  
• Topical Term from 2015/02/04
  Real estate transfer tax
  

  In the framework of the first reform of the federal system, it was decided that the revenue from real estate transfer tax (Grunderwerbsteuer) should flow to the Länder. Initially, potential house buyers hoped that competition amongst the states might make acquisition cheaper in the future. Since the real estate transfer tax is the form of taxation which generates the most revenue for states, however, it has since been used mainly as a tool for fiscal consolidation. The states of North Rhine-Westphalia and Saarland raised their rates to 6.5% from 1 January 2015 onwards. Until 2006, a uniform rate of 3.5% applied in all federal states. This Topical Term provides an overview of the legal provisions (explaining what is exactly is taxed and what exceptions apply), as well as describing recent budget-policy developments. 

  PDF file (199 KB)
  
  
• ???label.analysistype.Infobrief-Europa??? from 2015/02/03
  The right of residence for EU citizens from other Member States and their access to basic security benefits, with special reference to the legal situation in Germany 
  

  The social dimension of European integration is the subject of heated political and legal debate. The term “social citizenship” has been coined with reference to EU citizens. One aspect on which current discussions focus is the question of EU citizens from other countries accessing non-contributory social benefits in their country of residence. In Germany, the debate is centred particularly on the basic security benefits for job-seekers set out in Book Two of the German Social Code (Grundsicherung für Arbeitsuchende nach dem Sozialgesetzbuch II). This issue triggered renewed discussions following the expiry at the end of 2013 of the transitional arrangements postponing free movement of workers from Romania and Bulgaria, which had already acceded to the EU in 2007. The legal debate focuses amongst other things on the compatibility with EU law of the provisions of Article 7 (1), sentences 1 and 2, of Book Two of the Social Code, excluding economically inactive and job-seeking EU-citizens from outside Germany from receiving benefits. 

  PDF file (590 KB)
  
  
• Topical Term from 2015/01/28
  Legislative action required following the judgement by the Federal Constitutional Court on inheritance tax
  

  In its judgement of 17 December 2014, the Federal Constitutional Court ruled that the extensive privileged treatment under inheritance tax law of the transfer of business assets is partially unconstitutional and declared the norms in place as incompatible with the principle of equality. At the same time, the court ruled that these norms would remain applicable for a limited time and obliged the legislator to present new provisions within a specified period of time.

  This Topical Term explains the recent ruling and provides an overview of the aspects to be corrected by the legislator.

  PDF file (110 KB)
  
  
• Topical Term - Europe from 2015/01/28
  Compliance of the ECB’s OMT programme with EU law – 
  Opinion of Advocate General in Case C-62/14 (Gauweiler and Others)
  
  

  In a press release on 6 September 2012, the Governing Council of the European Central Bank (ECB) announced a decision on a programme for Outright Monetary Transactions (OMT). Concerns regarding the programme’s constitutionality, currently the subject of cases before the Federal Constitutional Court (BVerfG), focus primarily on how the ECB’s authority to take action under EU law is to be interpreted. The Federal Constitutional Court has therefore suspended proceedings and on 14 January 2014 for the first time submitted questions of EU law to the Court of Justice of the European Union (CJEU) for a preliminary ruling in accordance with Article 267 of the Treaty on the Functioning of the European Union (TFEU). The Advocate General presented his opinion in Case C-62/14 (Gauweiler and Others) to the CJEU on 14 January 2015. According to this opinion, the ECB’s OMT programme does not, under certain conditions, infringe either the ECB’s monetary policy mandate or the prohibition of monetary financing under Article 123 of the TFEU.

  PDF file (109 KB)
  
  
• Topical Term - Europe from 2015/01/13
  Programme of the Latvian Presidency of the Council of the EU in 2015
  

  On 1 January 2015, Latvia assumed the six-month presidency of the Council of the European Union for the first half of 2015 for the first time since the country’s accession to the EU in 2004. It thus continues the presidency trio of Italy, Latvia and Luxemburg. In its programme for the next six months, the Latvian presidency has identified three areas for action as the focus of its future work: a) competitiveness and growth in the EU b) harnessing the digital potential for European development and c) strengthening the role of the EU as a global player. 

  PDF file (95 KB)
  
  
• Topical Term from 2015/01/09
  Timeline of Islamist terror attacks in Europe since 2004
  

  The timeline lists attacks with an Islamist background that were carried out or failed in the past decade in Europe.

  PDF file (94 KB)
  
  
• Topical Term from 2015/01/07
  “Fiscal drag”
  

  Recently, fiscal drag has moved with renewed frequency to the forefront of public debate. This Topical Term explains the origins of the fiscal drag effect on the basis of taxation regulations. Furthermore, the financial impact is quantified. Finally, an overview is provided of reform proposals by experts and the parties which are intended to mitigate or bring to a stop the effects of fiscal drag. 

  PDF file (185 KB)
  
  
• Factsheet from 2014/12/04
  Historical anniversaries and days of remembrance – selection for 2015
  

  This factsheet presents a selection of major anniversaries being celebrated in 2015, together with important days of remembrance. It encompasses major events in the history of German parliamentarianism and the German Bundestag, along with major events in German 19th and 20th century history. The factsheet is intended to inform and support the work of the Members of the German Bundestag and its bodies, but is also addressed to interested members of the public beyond the German Bundestag.

  PDF file (816 KB)