Vereinszweck und Gemeinnützigkeit

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ISBN 978-3-7560-1687-7
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Description
The legal practice of associations is characterized by non-profit law, as most recently expressed by the so-called “Kita-Decisions” of the Federal Court of Justice on the delimitation of association classes. In light of the growing awareness of the influence of non-profit law on the constitution of organizations under civil law, this work examines the purpose of associations from the perspective of civil law and non-profit law. The focus here is on the existence of a change of purpose in accordance with Sec. 33(1) sentence 2 German Civil Code (BGB), which is also examined for the reorganization of non-profit associations into for-profit companies, as well as the general relationship between non-profit status and the purpose of the association, which is of particular relevance when withdrawing from non-profit status.

The work was awarded the Walther Hadding-Prize.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-7560-1687-7
Publication Date Apr 26, 2024
Year of Publication 2024
Publisher Nomos
Format Softcover
Language deutsch
Pages 369
Medium Book
Product Type Scientific literature
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