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This essay is a reply to the famous paper by John Gardner: Legal Positivism: 5½ Myths and the more recent paper by John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules. The reply is developed from the perspective of tax law where the respective...
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Vereinbarkeit mit dem geltenden Recht oder andere in der Steuerrechtswissenschaft bisweilen herangezogene Kriterien, wie etwa das …
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