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Deutsches BVerfG zur Verfassungskonformität von -„Treaty Overrides“
German Constitutional Court on the Constitutionality of Treaty Overrides
The enactment of national legislation intended to nullify unilaterally the application of international treaty obligations is generally referred to as “treaty override”. However, specifically in Germany, doubts have been raised as to whether such a treaty override might be unconstitutional in light of the principle of “pacta sunt servanda” and the principle of the rule of law. In a lengthy decision issued on December 15th, 2015, the German Constitutional Court has rejected these arguments, emphasizing that a democratically elected parliament must be able to amend, within the scope of the constitution, domestic legislation. Georg Kofler and Alexander Rust review this decision and discuss the issue of treaty overrides with respect to the Austrian legal system.
I. Abkommensüberschreibung und Verfassungsrecht
Das Phänomen der „Abkommensüberschreibung“ („Treaty Override“) wird von der OECD im Kontext der Doppelbesteuerungsabkommen als „the enactment of legislation which is intended to nullify unilaterally the application of international treaty obligations“ umschrieben. Es geht also darum, dass nachträgliche Änderungen des innerstaatlichen Rechts den Bestimmungen eines DBA im Einzelfall n...