»Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG«: The thesis
contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the
historical justification with the so-called »Objektsteuerprinzip« the regulatory purposes
cited by the legislator are discussed. The core of the thesis consists in the methodical
analysis of the individual elements of the offense in terms of meaning and scope. Based on this
solutions are provided for frequently occurring sorts of cases that have not yet been decided
by the Federal Fiscal Court.