Die Verschonungsregelung des § 8d KStG.

»The Tax Exception Clause Sec. 8d Corporate Income Tax Act. An Analysis under Constitutional and European Law« The thesis deals with the question whether Sec. 8d Corporate Income Tax Act (KStG) can cure the unconstitutional condition of Sec. 8c KStG. Subject of the thesis is the analysis of Sec. 8d KStG in the light of the constitutional principle of legal certainty, general principle of equality and principle of proportionality. In addition, Sec. 8d KStG is subject to a review under EU state aid law.