constitutional court

In its pending decision on the constitutionality of the European Stability Mechanism and Fiscal Compact, the German Federal Constitutional Court (FCC) has recently ruled on several applications for temporary injunctions against the transposition of …

Since the mid-1980s, the Federal Constitutional Court has increasingly constrained the legislative leeway for tax policy-making. This article investigates the causes of the Court’s ostensible judicial “activism” in tax matters. The following analysis …