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| Author: | Schon, W. |
| Title: | Steuern im Bereicherungsausgleich (Taxes in case of undeserved enrichment) |
| Journal: | Zeitschrift für das Gesamte Handelsrecht und Wirtschaftsrecht
1991 : VOL. 155:3, p. 247-273 |
| Index terms: | PROPERTY TAX LAWSUITS |
| Language: | ger |
| Abstract: | Tax authorities do not pay back automatically taxes to persons who are obliged by court decision to transfer property to another party. In this case the tax-payer has to sue the winning party for the taxes paid. The legal intricacies of this combined civil-law-tax-law situation are presented by the article. |
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