Causa Simulata - Gesetzesumgehungen als Scheingeschäft
»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 ...