KritV Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft

In summer 2020, a draft bill for companies under steward ownership was presented. Its authors propose to create a separate legal form for companies under steward ownership, in which the assets are tied up within the company and only people who...

A new kind of penal law seems to emerge. Since the late 1970s, the idea of prevention has gained importance beyond the discussion of the purpose of a penalty for a specific offence. Penalizing is now understood as a reasonable action to avert...

The article deals with the question as to how the law addresses the special need for protection of children, adolescents and elderly people in light of the ongoing digital transformation of society. In doing so it will concentrate on the guarantee...

Although it is generally accepted that the validity of a democratic Constitution is based on the so-called constituent power of the people, the nature of this power in relation to the Constitution itself remains controversial. While some scholars...

The free democratic constitutional order is a legal institution of the German Constitution which captures a central position in the rulings of the Federal Constitutional Court. Pointing towards this decisive significance for the German Constitution,...

The enforcement of tax law in practice depends to a large extent on the tax morale of taxpayers. Behaviour which goes to (or even exceeds) the legal limits in order to achieve tax benefits, such as aggressive tax planning, endangers tax morale....

Populists are gaining influence worldwide. It is evident from various examples around the globe that they can become a serious threat to liberal democracy by successively transforming democratic systems into autocracies. So far, hardly any effective...

Inequality is one of the great challenges of the 21st century. Crises, such as the Corona Pandemic, have the effect of a burning glass on the distributional conditions of a society. This essay attempts to explore the relationship between capitalism...

We experience today the disruption of certainties that are foundational to legal orders. This also affects criminal law, how we practice and theorize it. The digital revolution, the rise of authoritarianism and populism as well as the challenges to...

The author places the Corona Pandemic in a geopolitical context and sees it as "an unexpected challenge for the international community as a community of peace and law". The article pursues a post-crisis scenario and develops political and legal...

Climate change, (the social implications of) digitization and a stark contrast the between advancing globalization of (financial) markets and politically induced trade warfare shape the global economic and regulatory discourse. An intuitively well-...

The article deals with the Skilled Immigration Act (Fachkräfteeinwanderungsgesetz) which was approved in the Bundestag on June 7 in 2019, with a particular focus on the selection procedure for the immigration of skilled workers. First, it addresses...

Over the past decades, German tax law has systematically ordered the substantive tax law of Germany. However, the question of how tax burdens can actually be realized in practice has so far been viewed primarily as a problem of tax procedural law....

The relationship between the fundamental rights as laid down in the German Constitution and the fundamental rights contained in the Charter of Fundamental Rights of the European Union has been exceedingly conflict-prone ever since the early days of...

The article aims at a coherent regulatory goal of a modern law of protection of cultural property which must find its expression in the notions „cultural property“ and „national cultural property“. In this context the thought that certain...