Nazi occupation of Luxembourg; Abgabenordnung; Luxembourg tax law
Abstract :
[en] This article explains to the broader public the legal issues surrounding the introduction of the main German tax law (Abgabenordnung, AO) by the Nazi occupation authorities in Luxembourg, and its retention by the Luxembourg authorities after liberation. [fr] Cet article expose au grand public les enjeux juridiques entourant l’introduction au Luxembourg de la principale loi fiscale allemande (Abgabenordnung, AO) par l’occupant nazi et son maintien par les autorités luxembourgeoises après la libération.
Disciplines :
Tax law European & international law Metalaw, Roman law, history of law & comparative law
Author, co-author :
ERPELDING, Michel ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)