Gemeinnützigkeit und Wettbewerb
Deutsche Zweckbetriebe und US-amerikanische Substantially Related Businesses im Rechtsvergleich
Nomos, 1. Edition 2024, 439 Pages
The product is part of the series
Schriftenreihe des Instituts für Stiftungsrecht und das Recht der Non-Profit-Organisationen
Description
In the area of conflict between charitable status and competition, the Fiscal Code of Germany exempts so-called dedicated activities (“Zweckbetriebe”) from taxation. Based on a legal comparison with its US counterpart, the tax-exempt substantially related business, this dissertation examines the limits of business activities of charitable organizations in this area of conflict. In part one, Melina Kammerer examines the socio-historical, constitutional, and fiscal conditions for dedicated activities in Germany and substantially related activities in the United States. In part two, the author examines the respective regulations in detail and, based on a case study, proposes a less restrictive interpretation of §§ 65-68 of the Fiscal Code.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-7560-1700-3 |
| Subtitle | Deutsche Zweckbetriebe und US-amerikanische Substantially Related Businesses im Rechtsvergleich |
| Publication Date | Jun 5, 2024 |
| Year of Publication | 2024 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 439 |
| Medium | Book |
| Product Type | Scientific literature |
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