Die Verfassungs- und Europarechtskonformitat der beschrankten Erbschaftsteuerpflicht.

English summary: The Conformity of Limited Inheritance Tax Liability with Constitutional and European Law: In this thesis, the requirements of European law and German constitutional law for the establishment of limited inheritance tax liability are identified and analyzed and the German regulations are evaluated. A total of 18 provisions of the German Inheritance Tax Act that are contrary to constitutional and/or European law are identified and appropriate amendments are proposed. In additi...