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Reform des Gemeinnützigkeitsrechts

Reform des Gemeinnützigkeitsrechts


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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 17 Punkte, Universität Regensburg (Fakultät Rechtswissenschaft, Lehrstuhl für Bürgerliches Recht und Unternehmensrecht), Veranstaltung: Seminar: Stiftungsrecht in Deutschland und Europa, Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit ist es, nach einer kurzen Darstellung des einschlägigen geltenden Rechts, den aus den ungelösten Fragen resultierenden Reformbedarf im Zusammenhang mit dem Gutachten des Wissenschaftlichen Beirats bewertend zu erörtern. Nach der Klärung des Begriffs Gemeinnützigkeit wird das deutsche Gemeinnützigkeitsrecht, welches kein in sich abgeschlossenes, klar strukturiertes Rechtsgebiet darstellt, dargelegt und der daraus ergebende Reformbedarf im allgemeinen wie auch im speziellen bezüglich der steuerrechtlichen Förderung und der abgabenrechtlichen Privilegierung der Gemeinnützigkeit abgeleitet. Der Hauptteil der Arbeit beschäftigt sich mit dem Gutachten des Wissenschaftlichen Beirats beim Bundesministerium der Finanzen vom 8.8.2006. Zunächst wird das Gutachten bezüglich der Methode und der Ergebnisse der verwendeten Allokationsanalyse erläutert und dann kritisch bewertet. Eine kritische Auseinandersetzung erfolgt in der Arbeit auch mit den nicht sachgerechten Beurteilungen über das Gutachten. Als Ergebnis der Bewertung des Gutachtens des Wissenschaftlichen Beirats lässt sich zusammenfassend festhalten, dass das Gutachten viele regelungsbedürftige Fragen offen lässt und es aber als ein Teil einer notwendigen, intensiven Diskussion zwischen Politik und Gesellschaft zu begreifen ist.


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Product Details
  • ISBN-13: 9783640707003
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 132 gr
  • ISBN-10: 3640707001
  • Publisher Date: 18 Sep 2010
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Das Gutachten des Wissenschaftlichen Beirats beim Bundesministerium der Finanzen vom 8.8.2006 und seine Beurteilung
  • Width: 148 mm


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