Provider Identification

The following provides mandatory data concerning the provider of this website, obligations with regard to data protection, as well as other important legal references involving the Internet site of the Max Planck Institute for Tax Law and Public Finance (= http://www.tax.mpg.de) as required by German law.

Provider

The provider of this Internet site within the legal meaning of the term is the registered association Max Planck Society for the Advancement of Science e.V.

Address

Max Planck Society for the Advancement of Science e.V.
Hofgartenstraße 8
D-80539 Munich
Phone: +49 (89) 2108 - 0
Internet: http://www.mpg.de

Register of societies

The Max Planck Society is registered in the Official Register of Societies and Associations at Berlin-Charlottenburg Local Court under the register number VR 13378 B.

Representatives

The Max Planck Society is legally represented by its Board of Directors which, in turn, is represented by the President of the Society, Prof Dr Patrick Cramer and by Secretary General, Dr Simone Schwanitz.

Value added tax identification number

The value added tax identification number of the Max Planck Society is DE 129517720.

Editor

Responsible editors for the contents of the website of the Max Planck Institute for Tax Law and Public Finance
(= http://www.tax.mpg.de) with regard to media law:

Julia Salzer
Max Planck Institute for Tax Law and Public Finance
Marstallplatz 1
D-80539 Munich

 julia.salzer@tax.mpg.de

Technical Manager

The person responsible for the technical aspects of the website of the Max Planck Institute for Tax Law and Public Finance
 http://www.tax.mpg.de is:

Hans Müller
Max Planck Institute for Tx Law and Public Finance
Marstallplatz 1
80539 München

hans.mueller@tax.mpg.de

Legal Structure

The Max Planck Society is a non-profit research facility which is organized as a registered association. All of the institutes and facilities of the Max Planck Society are largely autonomous in terms of organization and research, but as a rule have no legal capacity of their own.

Foreign Language Pages

To the extent that parts of this Internet site are offered in languages other than German, this represents a service exclusively for staff and guests of the Max Planck Society who are not proficient in German.

Liability for Contents of Online Information

As the provider of contents in accordance with Section 7 Paragraph 1 of the Tele-Media Law, the Max Planck Society shall be responsible for any contents which it makes available for use in accordance with general legal provisions. The Max Planck Society makes every effort to provide timely and accurate information on this Web site. Nevertheless, errors and inaccuracies cannot be completely ruled out. Therefore, the Max Planck Society does not assume any liability for the relevance, accuracy, completeness or quality of the information provided. The Max Planck Society shall not be liable for damage of a tangible or intangible nature caused directly or indirectly through the use or failure to use the information offered and/or through the use of faulty or incomplete information unless it is verifiably culpable of intent or gross negligence. The same shall apply to any downloadable software available free of charge. The Max Planck Society reserves the right to modify, supplement, or delete any or all of the information offered on its Internet site, or to temporarily or permanently cease publication thereof without prior and separate notification.

Links to Internet Sites of Third Parties

This Internet site includes links to external pages. These external links are designated as follows: . The respective provider shall be responsible for the contents of any linked external pages. In establishing the initial link, the Max Planck Society has reviewed the respective external content in order to determine whether such link entailed possible civil or criminal responsibility. However, a constant review of linked external pages is unreasonable without concrete reason to believe that a violation of the law may be involved. If the Max Planck Society determines such or it is pointed out by others that an external offer to which it is connected via a link entails civil or criminal responsibility, then the Max Planck Society will immediately eliminate any link to this offer. The Max Planck Society expressly dissociates itself from such contents.

Copyright

The layout, graphics employed and any other contents on the homepage of the Max Planck Society Internet site are protected by copyright law. © Max-Planck-Gesellschaft zur Förderung der Wissenschaften e.V., Munich. All rights reserved.

Equal Treatment

The relevant terms used on this website are to be understood as including both the masculine and the feminine form and are not intended to discriminate in favour of or against any one gender.