Die Rückabwicklung von Erwerbsvorgängen nach § 16 Abs. 1 und Abs. 2 GrEStG

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»Rescission of Real Estate Transactions« The thesis deals with dogmatic questions of the reversal of real estate transactions according to § 16 Abs. 1 GrEStG (rescission) and § 16 Abs. 2 GrEStG (reacquisition) including tax debt and procedural law, other special tax laws and legal history. The focus is on the delimitation of the reversal of resales as well as questions of interpretation and application in connection with § 1 para. 2a to 3a GrEStG.