@article{Englisch_Kube_2023, title={Constitutional Requirements for Substantive Tax Law in Federal Republic of Germany}, volume={2}, url={https://rieel.com/index.php/rieel/article/view/46}, abstractNote={<p>This article explains that the German constitutional regulatory framework on tax matters is not complete. Notwithstanding this, the Constitutional Court has built through its rulings a constitutional tax regime based on current constitutional norms, principles and values, fundamental rights and procedures described in the Constitution. The Constitutional Court review has been carried out through more than one hundred cases on various types of taxes and various aspects of the tax system. This work studies the guarantee of human dignity in taxation, the principle of tax generality and other tax foundations, non-discrimination in the tax field, the non-fiscal purposes of taxes, private property and fundamental freedoms, equality in the application of the law, the requirements of the law to establish taxes or the principle of tax legality, legal certainty, the requirements on the tax procedure</p>}, number={3}, journal={Review of International and European Economic Law}, author={Englisch, Joachim and Kube, Hanno}, year={2023}, month={Mar.} }