Besteuerungsprobleme in den vier Tätigkeitsbereichen eines Kleintierzuchtvereins
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Besteuerungsprobleme in den vier Tätigkeitsbereichen eines Kleintierzuchtvereins

Besteuerungsprobleme in den vier Tätigkeitsbereichen eines Kleintierzuchtvereins


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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich Jura - Steuerrecht, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich mit den verschiedenen Bedingungen, die ein Verein erfüllen muss, um den Gemeinnützigkeitsstatus zu erhalten, und verdeutlicht mit den auftretenden Problemen auch die Komplexität des Gemeinnützigkeitsrecht für Vereine anhand von aktuellen Praxisbeispielen. Gerade bei kleineren Organisationen, die in vielen deutschen Städten zu finden sind, stellt sich die Frage ob diese unter dem Schutz der Gemeinnützigkeit ein Geschäftsmodell aufbauen dürfen, oder ob ein wirtschaftlicher Geschäftsbetrieb nur als Zweckbetrieb zulässig ist. Laut der ZiviZ-Survey 2017 gibt es in Deutschland mehr als 600000 gemeinnützige Organisationen, 95 Prozent davon sind Vereine. Ob Freizeit-, Sport- oder Interessenvereinigung - die Bandbreite ist groß. Auch aus der steuerlichen Sicht zeigen aktuelle Urteile des Bundesfinanzministeriums in München, dass das Thema Gemeinnützigkeit eines Vereins immer wichtiger wird. Die gesetzliche Grundlage hierfür findet sich in Paragraph 52 der Abgabenordnung wieder. Ein gemeinnütziger Zweck, ist nur das, was dort aufgelistet wird: Umweltschutz, Völkerverständigung, politische Bildung, Sport oder auch die Kleintierzucht. Viele Begriffe dieses Paragraphen sind jedoch nicht immer eindeutig definiert. Es gibt immer wieder Entscheidungen, in denen die zuständigen Behörden die Gemeinnützigkeit von Vereinen anzweifeln.


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Product Details
  • ISBN-13: 9783668921740
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 44
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668921741
  • Publisher Date: 29 Mar 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 118 gr


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