Causa Simulata - Gesetzesumgehungen als Scheingeschäft

»Causa Simulata. Artificial Transactions as a Sham«: In cases of evasion of legal statutes, German scholars as well as the judiciary are opposing the idea of the transaction to be a sham. This doctrine is questioned by Philipp Lerch: What constitutes an evading transaction, was its sham regarding the >Causa<. its="" transactional="" purpose="" was="" merely="" fake.="" the="" author="" therefore="" concludes="" that="" the="" doctrine="" of="" sham="" (simulation,="" scheingeschäft)="" under="" german="" law="" was="" to="" be="" applied="" under="" these="">