- Author
- Lang Fritz (Meissen University of Applied Administrative Sciences)
- Title
- Taxation of the Public Sector in Germany - an Introduction
- Source
- Wroclaw Review of Law, Administration & Economics, 2017, vol. 7, nr 1, s. 109-125, bibliogr. 8 poz.
- Keyword
- Sektor publiczny, Prawo, Podatki
Public sector, Law, Taxes - Note
- summ.
- Country
- Niemcy
Germany - Abstract
- The public sector in Germany is subject to both income tax and value-added tax when its activities go beyond the area of public administration to the extent that they enter into competition with other providers. The taxation of public-sector entities is intended primarily to prevent the distortion of competition. The delimitation of the spheres that are relevant for taxation purposes requires a complex system of statutory provisions. The German Tax Amendment Act 2015 seeks to establish a new statutory basis for the VAT treatment of the public sector that is compliant with EU law.(original abstract)
- Full text
- Show
- Bibliography
-
- Frotscher Gerrit in Frotscher Gerrit, Drüen Klaus-Dieter, Corporation Tax Act (Haufe-Lexware GmbH & Co. KG 2008).
- Frotscher Marion in Frotscher Gerrit, Drüen Klaus-Dieter, German Trade Tax Act / GewStG (Haufe-Lexware GmbH & Co. KG 2012).
- Frotscher Pierre, 'Taxation of the Public Sector' (2013) 4 Sachsenlandkurier.
- Heidner Hans-Herrmann, 'VAT treatment of the public sector -consequences of case law for the new legislation in para 2b Value Added Tax Act (UStG)' (2016) 2 Umsatzsteuer-Rundschau.
- Hopt Klaus J. in Baumbach Adolf, Hopt Klaus J., Handelsgesetzbuch (Verlag C.H. Beck 2014).
- Lang Fritz, 'The new VAT legislation for legal entities governed by public law in accordance with para 2b Value Added Tax Act (UStG) - to exercise the option or not to exercise?' (2016) 4 Sachsenlandkurier.
- Meier Norbert, Semelka Thomas in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006).
- Schallmoser Ulrich in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006).
- Cited by
- ISSN
- 2084-1264
2084-1264 - Language
- eng
