Steuerrechtliche Gemeinnützigkeitsfähigkeit der juristischen Person des öffentlichen Rechts

This thesis fundamentally examines the unit of attachment of non-profit law in the context of the public sector. It demonstrates that the legal entity under public law – not the commercial enterprise (Betrieb gewerblicher Art) – constitutes the primary point of reference. Beyond a purely legal-dogmatic observation, the study provides a legal-technical derivation. Through a holistic analysis linking historical, conceptual, and substantive legal aspects with the theory of public tasks, the work creates a precise foundation for the application of non-profit law to the public sector. Aspects of public sector taxation, non-profit law, and general tax law are brought together.