Literature by the same author
plus at Google Scholar

Bibliografische Daten exportieren
 

The Finanzamt Wilmersdorf case: taxes, a billionaire, and COMI lost in translation

Title data

Schmidt, Jessica:
The Finanzamt Wilmersdorf case: taxes, a billionaire, and COMI lost in translation.
In: Boon, J. M. G. J. ; Adriaanse, J. A. A. ; Koster, H. ; Pool, J. M. W. (ed.): In and out of solvency : A tribute to Prof. Reinout Vriesendorp. - Deventer : Wolters Kluwer , 2025 . - pp. 203-212
ISBN 9789013181111

Abstract in another language

All lawyers love gripping cases. Despite its unpretentious name, the Finanzamt Wilmersdorf case, decided by the CJEU on 19 September 20241, certainly is one: Set against an intriguing background (a request to open insolvency proceedings against the chairman of a supervisory board and billionaire heir of a family empire), it not only showcases the havoc linguistic idiosyncrasies can create, but also at the same time makes an important contribution to the delineation of the COMI concept.

Further data

Item Type: Article in a book
Refereed: Yes
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Law > Chair Civil Law I - Civil Law, German, European and International Corporate and Capital Market Law > Chair Civil Law I - Civil Law, German, European and International Corporate and Capital Market Law - Univ.-Prof. Dr. Jessica Schmidt, LL.M. (Nottingham)
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 340 Law
Date Deposited: 16 Jun 2025 06:53
Last Modified: 16 Jun 2025 06:53
URI: https://eref.uni-bayreuth.de/id/eprint/93928