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The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On the basis of the constitutional framework that has been developed, a reform proposal is made, which includes the trade tax.

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9783428191215

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""Simon Lentz first graduated in in fiscal law (Diplom-Finanzwirt (FH)). He then studied law at the University of Cologne. His studies were accompanied by work for the tax authorities of North Rhine-Westphalia and for the business law firm GORG. After his first state examination, he worked as a research assistant at the Institute for Tax Law at the University of Cologne and completed his doctorate under the supervision of Prof. Dr. Johanna Hey. In August 2023, Simon Lentz became a legal trainee at the Regional Court of Cologne.""

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