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Grenzueberschreitende Gemeinnuetzige Taetigkeit

Grenzueberschreitende Gemeinnuetzige Taetigkeit


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About the Book

Die Begrenztheit des deutschen Gemeinnützigkeitsrechts auf Körperschaften mit Sitz und Geschäftsleitung in Deutschland findet ihren legitimen Ursprung in der traditionellen Ausrichtung gemeinnütziger Tätigkeit auf lokale, regionale und nationale Bereiche sowie in der staatspolitischen Rechtfertigung der Steuervergünstigungen für gemeinnützige Körperschaften. Gemeinnützige Aktivitäten machen wegen des mittlerweile in Teilbereichen international geprägten Gemeinwohlverständnisses und wegen der Schaffung des europäischen Binnenmarkts aber nicht an den Grenzen Halt. Die steuerlichen Vergünstigungen stehen jedoch nur Organisationen mit Sitz und Geschäftsleitung in Deutschland zu. Nationale steuerliche Bestimmungen stehen aber unter dem Vorbehalt der zwingenden Regelungen der EG-Grundfreiheiten. Die mittlerweile einschlägige Rechtsprechung des Europäischen Gerichtshofs im Anwendungsbereich der Marktgrundfreiheiten lässt nämlich die Erkenntnis reifen, dass das EG-Recht in allen Rechtsbereichen zu beachten ist. Es stellt sich somit die Frage, ob aus heutiger Sicht die territoriale Ausrichtung des deutschen Gemeinnützigkeitsrechts noch aufrecht erhalten werden kann. Vor diesem Hintergrund soll geklärt werden, ob und unter welchen Voraussetzungen es verfassungsrechtlich und europarechtlich gerechtfertigt ist, den ausländischen gemeinnützigen Einrichtungen mit wirtschaftlichen oder ideellen Tätigkeiten in Deutschland bzw. im Einklang mit deutschen Interessen einen Anspruch auf Steuervergünstigungen einzuräumen.
About the Author: Der Autor: Klaus Eicker, geboren 1968 in München, 1989-1997 Studium der Rechtswissenschaften und Wirtschaftswissenschaften in München und Edinburgh, seit 1997 Rechtsanwalt, Promotion 2004 an der Universität Augsburg, Mitarbeiter internationaler Wirtschaftsprüfungs- und Beratungsunternehmen in München.


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Product Details
  • ISBN-13: 9783631529188
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 276
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Das Deutsche Gemeinnuetzigkeits- Und Spendenrecht Im Spannungsfeld Zwischen Nationalen Steuerverguenstigungen, Doppelbesteuerungsabkommen Und Eg-Rec
  • Width: 148 mm
  • ISBN-10: 363152918X
  • Publisher Date: 06 Oct 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4344 gr


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Grenzueberschreitende Gemeinnuetzige Taetigkeit
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