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Lars Hummel & Steffen Lampert
Aktuelle Rechtsfragen der Grenzen steuerlicher Gemeinnützigkeit [PDF ebook]

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Couverture du Lars Hummel & Steffen Lampert: Aktuelle Rechtsfragen der Grenzen steuerlicher Gemeinnützigkeit (PDF)

Im Anschluss an eine allgemeine Erläuterung seiner Rechtsgrundlagen analysieren die Autoren die geltende Rechtslage in Bezug auf ausgewählte aktuelle Fragen des steuerlichen Gemeinnützigkeitsrechts. Konkret widmen sie sich den Fragestellungen, ob die Förderung von ‘Tierrechten’ einen gemeinnützigen Zweck bildet, ob die Anerkennung einer Organisation als gemeinnützig ein rechtstreues Verhalten voraussetzt und insoweit das Verhalten Dritten zugerechnet werden kann und ob die Anerkennung einer Organisation als gemeinnützig binnendemokratische Strukturen und eine prinzipielle Zugangsoffenheit bedingt. Hinsichtlich dieser Fragen werden zudem Empfehlungen für zukünftige Reformen des steuerlichen Gemeinnützigkeitsrechts formuliert.

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Langue Allemand ● Format PDF ● ISBN 9783748923947 ● Taille du fichier 1.8 MB ● Maison d’édition Nomos Verlag ● Lieu Baden-Baden ● Pays DE ● Publié 2021 ● Édition 1 ● Téléchargeable 24 mois ● Devise EUR ● ID 8162874 ● Protection contre la copie Adobe DRM

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