The Resource Gemeinnützigkeit auch für ausländische Körperschaften?
Gemeinnützigkeit auch für ausländische Körperschaften?
Resource Information
The item Gemeinnützigkeit auch für ausländische Körperschaften? 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 Gemeinnützigkeit auch für ausländische Körperschaften? 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
- Under the German Corporate Income Tax Law, a tax exemption is available in respect of the income derived by German charitable corporations, whilst no such exemption is available for foreign charitable corporations. The article discusses the compatibility of this unequal treatment with the basic freedoms under the EC Treaty. According to the authors, foreign charitable corporations should be able to benefit from the exemption under the same conditions as applicable to German charitable corporations. A reference by the Federal Tax Court to the European Court of Justice will hopefully clarify the issue (C-386/04, Stauffer)
- Language
- eng
- Label
- Gemeinnützigkeit auch für ausländische Körperschaften?
- Title
- Gemeinnützigkeit auch für ausländische Körperschaften?
- Language
- eng
- Summary
- Under the German Corporate Income Tax Law, a tax exemption is available in respect of the income derived by German charitable corporations, whilst no such exemption is available for foreign charitable corporations. The article discusses the compatibility of this unequal treatment with the basic freedoms under the EC Treaty. According to the authors, foreign charitable corporations should be able to benefit from the exemption under the same conditions as applicable to German charitable corporations. A reference by the Federal Tax Court to the European Court of Justice will hopefully clarify the issue (C-386/04, Stauffer)
- Citation source
- In: Recht der Internationalen Wirtschaft. - Frankfurt am Main. - Vol. 51 (2005),
- http://library.link/vocab/creatorName
-
- Reimer, E
- Ribbrock, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- non-profit organization
- charities
- exemption
- fundamental freedoms
- ECJ case law
- Label
- Gemeinnützigkeit auch für ausländische Körperschaften?
- Label
- Gemeinnützigkeit auch für ausländische Körperschaften?
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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/Gemeinn%C3%BCtzigkeit-auch-f%C3%BCr-ausl%C3%A4ndische/HNCPq31zj9A/" 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/Gemeinn%C3%BCtzigkeit-auch-f%C3%BCr-ausl%C3%A4ndische/HNCPq31zj9A/">Gemeinnützigkeit auch für ausländische Körperschaften?</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/Gemeinn%C3%BCtzigkeit-auch-f%C3%BCr-ausl%C3%A4ndische/HNCPq31zj9A/" 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/Gemeinn%C3%BCtzigkeit-auch-f%C3%BCr-ausl%C3%A4ndische/HNCPq31zj9A/">Gemeinnützigkeit auch für ausländische Körperschaften?</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>
