Welcome to the website of the Department of Business and Tax Law

The focus of the department lies on research and teaching in the fields of Corporate Tax, Fiscal Law and Tax Law. Corporate Law and Tax Law classes are part of the lectures offered at the University of Ulm. Some reasons why it might be worthwhile to deal with Tax Law are collected here.

Courses

You can find an overview of all courses offered this summer semester here.

Further information for those interested in writing a thesis can be found here.

Research

To our Research Profile and further information.

You can find an overview of our databases here.                                                                                                 

News


Events on "Digitalisation and Law"

  • 05th of December 2017: Law in context - Wissenschaftskolleg zu Berlin
    As part of  "Law and Digitalisation" there some interesting lectures.
    On the 5th December 2017: Mrs. Mireille Hildebrandt about "Law as computation."

  • 13th - 15th of December 2017: Jurix 2017: The 30th international conference on Legal Knowledge and Information Systems
    jurix2017.gforge.uni.lu
  • 22th - 24th of February 2018: 21th Internationale Symposium in Salzburg
    Topic: Data Protection/Legal  Tech

Seminar for undergraduate and graduate students

Digitalization in law (Bachelor and Master)

Aktuelle Entwicklungen im deutschen und internationalen Bilanz- und Unternehmenssteuerrecht (Bachelor)

Aktuelle Entwicklungen im deutschen und internationalen Bilanz- und Unternehmenssteuerrecht (Master)


New co-publisher

In April 2017 a new commentary about Absetzung für Abnutzung oder Substanzverringerung, Erläuterungen zu § 7 EStG by Prof. Dr. Heribert M. Anzinger was published in Herrmann/Heuer/Raupach, Einkommensteuer- und Körperschaftsteuergesetz.


New promotion opportunities

From now on there're two new dissertation opportunities:


Visiting the EuGH

On the 18th of January students from the University of Ulm visited the Court of Justice of the European Union within the context of their seminar „Brexit - consequences of the referendum for the German fiscal and tax law”. At the beginning the students attended the hearing to the case C-126/16 — Federatie Nederlandse Vakvereniging /Smallsteps BV. The court discussed the question whether the application of the originally Anglo-American “pre-pack” procedure in the Dutch insolvency law is compatible with the objective of Directive 2001/23/EC.

Following the court hearing the students learnt a lot about the history and the importance of the highest European court during a guided tour. Afterwards, Mr. PD Dr. Hummel, a member of the cabinet of advocate general Mrs. Kokott, explained the exact functioning of the court to our students. At the end the students had the chance to visit the comprehensive library of the court. The Department of Business and Tax Law is sincerly grateful for the generous financial support of Peters, Schönberger & Partner mbB Rechtsanwälte, Wirtschaftsprüfer, Steuerberater.


New co-publisher

Prof. Dr. Heribert M. Anzinger has been awarded new co-publisher of the well-known Herrmann/Heuer/Raupach, Einkommensteuer- und Körperschaftsteuergesetz commentary.


New database

From now on the Otto-Schmidt-Online Database with the "Hermann/Heuer/Reupach"-commentary is available!

You can find an overview of our databases here.


Funding awarded

The Department of Business and Tax Law has been awarded a research grant by the German Research Foundation (DFG) for the research project "Interpretation and Application of Double Tax Treaties - A Comparative View on the Theory and Application of the Principle of Common Interpretation and the 'New Approach' to Art. 23 A/B OECD-MC" in the field of international tax law. The project investigates international tax treaty interpretation practice. As diverging treaty practice among states persists, causing double taxation and in some cases double non-taxation – despite the existence of treaties designed to prevent otherwise – the project aims to further develop and evaluate the methods of common interpretation and the “new approach” to Art. 23 A/B OECD-MC which try to secure a uniform treaty interpretation. The first step of the comparative project thus identifies fundamental principles of treaty interpretation for different nations. Subsequently the compatibility of these principles with the two methods will be discussed and evaluated by applying them to the problems of income qualification and the qualification of permanent establishments. Funding has been granted for a period of two years.


Doctoral Seminar at Heidelberg University

On the 19th and 20th June the 2015 Doctoral Seminar on International and EU Tax Law took place at the Institute of Public Finance and Tax Law of Heidelberg University in cooperation with the University of Bergamo, the University of Linz, the Catholic University of Louvain, the University of Luxembourg and the University of Valencia. Among the 12 internationally selected Ph.D. candidates two members of the Department of Business and Tax Law, Christoph Pleil and Stefan Schwibinger, had the opportunity to present their main research finding and discuss these with Prof. Dr Gianluigi Bizioli (Bergamo), Prof. Dr. F. Alfredo García Prats (Valencia), Prof. Dr. Werner Haslehner (Luxemburg), Prof. Dr. Georg Kofler (Linz), Prof. Dr. Hanno Kube (Heidelberg), Prof. Dr. Ekkehart Reimer (Heidelberg), Prof. Dr. Edoardo Traversa (Leuven) and Prof. Dr. Heribert Anzinger (Ulm) as well as with further participants of the seminar.

Two keynote lectures by Dr. Péter Darák (President of the Supreme Court (Kúria) of the Republic of Hungary on Taxing Cultures and Tax Dillemmata and Prof. Dr. David Rosenbloom (New York) on the US Reaction to the BEPS Project complemented the seminar and provided valuable insights into current topics of international taxation.


Doctoral Seminar on Corporate Tax and Tax Accounting Law

On November 19th 2014 the first doctoral seminar on corporate tax and tax accounting law took place at the Villa Eberhardt being jointly conducted by Prof. Dr. Susanne Sieker, Department of Civil Law, Trade Law, Tax Law and Commercial Law, Martin Luther University of Halle-Wittenberg and Professor Dr. Heribert M. Anzinger, Institute of Accounting and Auditing, Department of Business and Tax Law, University of Ulm.

PhD students from Halle and Ulm presented their current research and preliminary findings. The findings were discussed with academics as well as practioneers. Valuable comments were provided by Michael Wendt, chief judge at the federal fiscal court, Dr. Dorothee Hallerbach, attorney and tax lawyer in Augsburg and Dr. Thomas Stein, attorney and tax advisor, which contributed significantly to the productive seminar.

Doctoral Seminar at Villa Eberhardt

Doctoral Seminar at the University of Uppsala

This August a Doctoral Seminar on Comparative Tax Law took place at the University of Uppsala, Sweden. Among the approximately 20 participants from Brazil, Germany, Norway, Poland and Sweden. Mr. Pleil and Mr. Schwibinger, two research associates and PhD candidates of the Department of Business and Taw Law attended.

The participants of the seminar discussed current topics from the area of international taxation with Prof. Bertil Wiman, Prof. Hugh Ault and Prof. John F. Avery Jones among others. The generous financial support of Sonntag & Partner and the Research Foundation Uppsala Center for Taw Law enabled the participation, for which the Department of Business and Tax Law is sincerly grateful.

Participants of the seminar

Current publications

Anzinger, Kapitalertragssteuer bei Cum/Ex.Aktiengeschäften; Übergang des wirtschaftlichen Eigentums bei giroverwahrten Aktien, Hess. FG 10.3.2017 - 4 K 977/14 (WM 2017, 854), in Entscheidungsanmerkungen zum Wirtschafts- und Bankenrecht, Heft 9/2017, S. 521 - 524.

Anzinger, Uneigentliche Prospekthaftung, Eigenhaftung des Geschäftsführers aus Aufklärungspflichtverletzung, OLG Stuttgart 23.2.2016 - 1 U 97/15 (WM 2017, 233), in Entscheidungsanmerkungen zum Wirtschaftsminister- und Bankenrecht, Heft 6/2017, S. 317 - 320.

Anzinger, Zur Berücksichtigung von Buchgewinn bei Betriebsaufgabe und Restschuldbefreieung, BFH v. 13.12.2016 - X R 4/15, in Entscheidungen zum Wirtschaftsrecht-  Heft 16/2017, S. 507-508.

Absetzung für Abnutzung oder Substanzverringerung. Erläuterungen zu § 7 EStG in Herrmann/Heuer/Raupach, Einkommensteuer- und Körperschaftsteuergesetz, Neukommentierung (im Erscheinen, April 2017, ca. 250 Seiten).

Anzinger, Abgrenzung des physischen Goldhandels von privater Vermögensverwaltung, Anmerkung zum BFH, Urt. v. 19.01.2017 - IV R 50/14 (FG Münster), in Neue Zeitschrift für Gesellschaftsrecht, Heft 16/2017, S. 592 - 600.

Rechnungslegung nach HGB und IFRS. Themensystematischer Kommentar mit synoptischen Darstellungen, 2017 mit Beiträgen von Heribert Anzinger.

Rasinski, Tagungsbericht zum Symposium Computational Methods in Law, in Steuer und Wirtschaft, Heft 1/2017, S. 95 - 100.

Anzinger, Dauerniedrigzins bei Bilanzierung, Unternehmensbewertung und Besteuerung (Teil I), in Deutsches Steuerrecht 2016, Heft 30/16, S. 1766 - 1772.

Anzinger, Dauerniedrigzins bei Bilanzierung, Unternehmensbewertung und Besteuerung (Teil II), in Deutsches Steuerrecht 2016, Heft 31/16, S. 1829 - 1836.

Anzinger, Geltendmachung der Erbschaftsteuer als Insolvenzforderung im Nachlassinsolvenzverfahren, in Entscheidungen zum Wirtschaftsrecht 2016, Heft 11/2016, S. 347 - 348.

Anzinger, Sachkapitalerhöhung bei der GmbH; Sacheinlage einer stillen Beteiligung;Verpflichtung der Gesellschaft zur Durchführung einer beschlossenenKapitalerhöhung; Rücktritt vom Geschäftsanteilsübernahmevertrag; Auskunfts-und Kontrollrechte des werdenden GmbH-Gesellschafters vor EintragungBGH 3.11.2015–II ZR 13/14 (WM 2015, 2285), in Wirtschafts- und Bankrecht 2016, Heft 4, S. 218 - 222.

Anzinger, Innenhaftung bei der Treuhand-Publikumskommanditgesellschaft BGH 29.9.2015 - II ZR 403/13 (WM 2015, 2233; 2016, 190), in Wirtschafts- und Bankrecht 2016, Heft 3, S. 168.

Anzinger, Wesen, Reformbedürfnis und Reformoptionen des Investmentsteuerrechts, in Finanz-Rundschau 2016, Heft 3, S. 101 - 111.

Pleil/Schwibinger, Entscheidungsharmonie und Qualifikationsverkettung als Methoden der Abkommensauslegung - eine Reflexion anlässlich der von der EU/OECD geführten Diskussion zur Einführung eines Korrespondenzprinzips im internationalen Steuerrecht, in Steuer und Wirtschaft 2016, Heft 1, S. 15 - 31.

Anzinger, Cum-/Cum-Geschäfte: Cum-/Ex-, die Zweite?, in Recht der Finanzinstrumente 2015, Heft 4, S. 265.