Verwaltungsgerichtsbarkeit, Endbesteuerung und Gleichheitssatz – drei Themen der rechtsstaatlichen Entwicklung im Steuerrecht seit 1990

In a publication almost 35 years ago, a young Michael Lang and his academic mentor Wolfgang Gassner analyzed the status of the rule of law in tax law at the time. They described both achievements made in this area until 1990 as well as the remaining rooms for improvement. A generation later, Michael Lang’s 60^th birthday gives an opportunity to revisit the topic again, looking at some of the most important constitutional law developments relevant for tax law since his earlier publication.