Expert Committee on Business and Tax Law

Detailed Description

The list of expert committees within DGRI was recently completed by the establishment of the committee on business and tax law, individual aspects of which were previously addressed within various expert committees, e.g. under contract and telecommunications law. However, the development of e-commerce especially demonstrates the necessity to cover the entire scope of business law, especially as regards the areas of corporate law and the laws of the capital market, banking and insurance law as well as competition and antitrust law, while taking into account the tax framework conditions and individual tax issues that exercise a determinative influence on business decisions. The new expert committee intends to address this interest appropriately. Cooperation with the other expert committees will be sought.

As regards legal issues within the enterprises, problems arising under competition law in B2B cooperation and corporate law issues of the new media relating to corporate governance will be addressed, e.g. in relation to internet-aided general meetings or electronic commercial registers. Capital markets and their regulation face significant challenges in the face of electronic trading platforms and massive use of the internet for transaction purposes. A legal framework for the new role of the banks in the online world of finance intermediaries has yet to be found. Finally, corresponding procedures are already on the agenda in competition and antitrust law practice; the changes specifically in the law on fair practices have only just started under the e-commerce Directive. A focus in the area of tax law lies on taxation issues of e-commerce, both substantive and procedural; apart from this all areas of tax law and the law on tax offences will be discussed by the committee depending on the situation at hand, insofar as there is a connection with the areas of information technology, telecommunications or multimedia.

In discussions with national and foreign experts the committee will advance and accompany the legal developments critically.


  • Isabell Conrad

    CSW Schneider Schiffer Weyhermüller
    Beethovenstraße 6
    80336 München
    Tel.: (089) 54349-100
    Fax: (089) 54349-200
  • Dr. Reemt Matthiesen

    CMS Hasche Sigle
    Nymphenburger Straße 12
    80335 München
    Tel.: (089) 23807-163
    Fax: (089) 23807-40754


Deutsche Gesellschaft für Recht und Informatik e.V. (DGRI)