Description
Auf der Basis des unionsrechtlichen Beihilfeverbots erarbeitet der Autor der vorliegenden Untersuchung Vorgaben für nationale Regelungen des Steuerrechts gerichtet auf Familienunternehmen. Es wird als grundlegender Ausgangspunkt aufgezeigt, dass familienunternehmensbezogene Differenzierungen in Steuerregelungen beihilferechtlich zulässig sind, wenn sie sich aus einem zulässigen systemimmanenten Prinzip oder Ziel ergeben. In diesem Zusammenhang wirft der Autor einen genaueren Blick auf die Auswirkung des Leistungsfähigkeitsprinzips und einzelner systeminhärenter Ziele wie dem Schutz von Arbeitsplätzen sowie der Missbrauchsvermeidung. »Requirements for National Tax Regulations Aimed at Family Businesses Derived from the Prohibition of State Aid«: Based on the prohibition of state aid under European law, the author of this paper derives requirements for national tax law regulations aimed at family businesses. He argues that family business-related differentiations in tax regulations are permissible under state aid law if they result from a permissible principle or objective inherent in the system. In this context, he takes a closer look at the impact of the ability-to-pay principle and individual system-inherent objectives, such as job protection and the prevention of abuse. Alexander Maximilian Heß completed his law degree at Bucerius Law School in Hamburg in 2019. During his studies, he spent a semester at the University of Exeter in Exeter, England, in 2015. He then earned his doctorate at Bucerius Law School, which accepted his dissertation in 2025. While working on his doctorate, he worked as a research assistant at Bucerius Law School at the Notarial Law Center for Family Businesses (2019), at the Junior Professorship for Family Business Law (2020-2021), and at the Chair of Private Law VII - Civil Law, Medical and Health Law (2021-2023). From 2023 to 2025, he completed his legal clerkship at the Hanseatic Higher Regional Court of Hamburg.
