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Forderung und Finanzkontrolle gemeinnutziger Organisationen in Großbritannien und Deutschland: Rechtsformen, Steuerliche Forderung Und Finanzkontrolle

Forderung und Finanzkontrolle gemeinnutziger Organisationen in Großbritannien und Deutschland: Rechtsformen, Steuerliche Forderung Und Finanzkontrolle

          
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About the Book

English summary: Sabine Selbig compares the relevant statutory and case law in Scotland, England and Wales and Germany with the aim of ascertaining the best way of enabling third sector organisations to fulfil their role in contemporary society. She identifies the means by which a balance can be achieved between public accountability for bodies receiving tax exemptions, grants and public donations without overburdening them with unnecessary administrative and financial regulations. She examines the extent and operation of financial incentives for Third sector organisations and donors in the three jurisdictions and the arrangements for claiming repayment of tax. She also analyses the controlling measures such as registration, financial audit and judicial control with the aim of establishing which measures are proving to be most effective. German description: Gemeinnutzige Organisationen leisten einen wichtigen Beitrag zur Beteiligung der Burger an der gesellschaftlichen Entwicklung und der Erfullung sozialer Aufgaben. Fraglich ist jedoch, ob der Staat seinerseits gemeinnutzige Organisationen ausreichend unterstutzt. Sabine Selbig untersucht rechtsvergleichend die Forderung und Finanzkontrolle von gemeinnutzigen Organisationen. Zunachst erortert sie, ob gemeinnutzige Organisationen ausreichend durch das Bereitstellen einer geeigneten Rechtsform gefordert werden. Dazu werden die Rechtsformen wie Verein, Stiftung und GmbH kurz beschrieben und den entsprechenden Rechtsformen in Grossbritannien wie association, trust und company gegenubergestellt. Die Autorin zeigt Vorteile aber auch rechtliche und praktische Probleme auf, wie die Haftung von Mitgliedern und Funktionstragern. Anschliessend untersucht sie die staatliche Forderung von gemeinnutzigen Organisationen durch steuerliche Vorteile und erortert die teilweise recht unterschiedlichen Vorstellungen davon, was steuerlich 'gemeinnutzig' oder 'charitable' ist. Dabei vergleicht sie das Ausmass der steuerlichen Begunstigung fur gemeinnutzige Organisationen und Spender ebenso wie die Behandlung von Spenden unter Berucksichtigung der unterschiedlichen Steuersysteme. Abschliessend beschreibt sie die Kontrolle von Finanzen und Mittelverwendung, die in den einzelnen Rechtsordnungen durch Mitglieder, Spender, Begunstigte und durch verschiedene staatliche und private Stellen ausgeubt wird. Der Vergleich der Regelungen hinsichtlich der Effektivitat der Kontrollmoglichkeiten und der Unterstutzung, die den Organisationen dabei zuteil wird, soll Losungsmoglichkeiten fur die Zukunft weisen.


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Product Details
  • ISBN-13: 9783161491467
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 155 mm
  • No of Pages: 422
  • Series Title: Studien Zum Auslandischen Und Internationalen Privatrecht
  • Weight: 635 gr
  • ISBN-10: 3161491467
  • Publisher Date: 01 Nov 2006
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Rechtsformen, Steuerliche Forderung Und Finanzkontrolle
  • Width: 232 mm


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Forderung und Finanzkontrolle gemeinnutziger Organisationen in Großbritannien und Deutschland: Rechtsformen, Steuerliche Forderung Und Finanzkontrolle
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