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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, Podatki, Prawo
Public sector, Taxes, Law
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)
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Bibliography
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  1. Frotscher Gerrit in Frotscher Gerrit, Drüen Klaus-Dieter, Corporation Tax Act (Haufe-Lexware GmbH & Co. KG 2008).
  2. Frotscher Marion in Frotscher Gerrit, Drüen Klaus-Dieter, German Trade Tax Act / GewStG (Haufe-Lexware GmbH & Co. KG 2012).
  3. Frotscher Pierre, 'Taxation of the Public Sector' (2013) 4 Sachsenlandkurier.
  4. 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.
  5. Hopt Klaus J. in Baumbach Adolf, Hopt Klaus J., Handelsgesetzbuch (Verlag C.H. Beck 2014).
  6. 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.
  7. 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).
  8. Schallmoser Ulrich in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006).
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ISSN
2084-1264
2084-1264
Language
eng
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