»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 that the doctrine of sham (Simulation, Scheingeschäft) under German law was to be applied under these circumstances.weiterlesen