The Resource Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
Resource Information
The item Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Against the background of the Advocate General's opinion in the Centro di Musicologia Walter Stauffer case (C-386/04) referred to the European Court of Justice, this article examines the compatibility with Community law of the German exclusion of non-resident entities with religious, benevolent or charitable purposes from the tax exemption equivalent resident entities are granted
- Language
- eng
- Label
- Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
- Title
- Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
- Language
- eng
- Summary
- Against the background of the Advocate General's opinion in the Centro di Musicologia Walter Stauffer case (C-386/04) referred to the European Court of Justice, this article examines the compatibility with Community law of the German exclusion of non-resident entities with religious, benevolent or charitable purposes from the tax exemption equivalent resident entities are granted
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 15 (2006),
- http://library.link/vocab/creatorName
-
- Thömmes, O
- Nakhai, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- non-resident
- exemption
- non-profit organization
- charities
- foundation
- Label
- Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
- Label
- Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Aktuelle-EG-rechtliche-Entwicklungen-auf-dem/Iq5d_--Rdnk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Aktuelle-EG-rechtliche-Entwicklungen-auf-dem/Iq5d_--Rdnk/">Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Aktuelle-EG-rechtliche-Entwicklungen-auf-dem/Iq5d_--Rdnk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Aktuelle-EG-rechtliche-Entwicklungen-auf-dem/Iq5d_--Rdnk/">Aktuelle EG-rechtliche Entwicklungen auf dem Gemeinnützigkeitssektor</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
