The 8th Sino-German Forum on Constitutional Law – Taxation in German and Chinese Constitutional Law
Event: Society and Politics
As every year since its inauguration in 2010, the Forum on Sino-German Constitutional Law is a unique occasion for Chinese and German academics to exchange ideas and enter in discussion about topics related to constitutional law in both systems. This year’s focus lay on taxation in German and Chinese constitutional law.
The main conference was held on Sept. 9, 2017, jointly organized by the Law School of China University of Political Sciences and Law (CUPL), the German Chinese Law Institute at CUPL and FES Beijing Representative Office. As in previous years, Prof. Dr. Reinhard Gaier, former justice at the Federal Constitutional Court of Germany led the German delegation. Further experts were. Dr. Christiane Schmaltz, Justice at the higher regional court of Schleswig-Holstein, and Prof. Dr. Roberto Bartone, Justice at the Financial Court of Saarland and honorary professor of the University of Saarland. Apart from the German invitees, the Chinese side invited experts from different law schools around China to engage in this dynamic dialogue.
Throughout the discussions, it became clear that the Chinese and German realities are too different to adopt a “copy-paste” approach. Each country’s cultural and political differences resulted in judicial traditions that differ considerably from each other. However, guiding principles concerning the question of taxation in German constitutional can be beneficial for further developing taxation-related law in China. Both sides repeatedly stressed that there is a constant need to draw parallels between the two systems, compare them and possibly complement them in constructive ways. Therefore, the Sino-German Forum on Constitutional Law has once again proved to be a suitable frame to engage in such a constructive discussion.
Apart from the main conference, the German delegation held talks with German Ambassador Michael Clauß as well as German legal experts and a German journalist.