Wirtschaftliche Berechtigung – Konzepte und Dogmatik

Despite the increasing prevalence and relevance, fundamental questions regarding the economic justification remain unresolved: Are there relationships and connections between different use cases? Is there a unified concept? How is economic justification to be classified from a legal dogmatic perspective?

To address this, this dissertation analyzes the key concepts of economic justification and examines them for substantive, functional, and structural similarities in order to distill a dogmatics of economic justification.

It becomes clear that there is no unified concept of economic justification. However, the structural and functional similarities coalesce into a legal figure of economic justification, from which important insights for practice and legislation can be derived.