Causa Simulata - Gesetzesumgehungen als Scheingeschäft

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»Causa Simulata. Artificial Transactions as a Sham«: In cases of evasion of legal statutes, German scholars as well as the judiciary are opposing the idea of the transaction to be a sham. This doctrine is questioned by Philipp Lerch: What constitutes an evading transaction, was its sham regarding the >Causa<. Its transactional purpose was merely fake. The author therefore concludes that the doctrine of sham (Simulation, Scheingeschäft) under German law was to be applied under these circumstances.