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

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Cover of 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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Language German ● Format PDF ● ISBN 9783748923947 ● File size 1.8 MB ● Publisher Nomos Verlag ● City Baden-Baden ● Country DE ● Published 2021 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 8162874 ● Copy protection Adobe DRM

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