Vorgaben des Beihilfeverbots für nationale Steuerregelungen gerichtet auf Familienunternehmen

'Requirements for National Tax Regulations Aimed at Family Businesses Derived from the Prohibition of State Aid': Based on the prohibition of state aid under European law, the author of this paper derives requirements for national tax law regulations aimed at family businesses. He argues that family business-related differentiations in tax regulations are permissible under state aid law if they result from a permissible principle or objective inherent in the system. In this context, he takes a closer look at the impact of the ability-to-pay principle and individual system-inherent objectives, such as job protection and the prevention of abuse.