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Mobilitat Gemeinnutziger Stiftungen in Europa Durch Wandlung

Mobilitat Gemeinnutziger Stiftungen in Europa Durch Wandlung

          
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About the Book

Mobilitat durch Wandlung - mit dieser These wirbt die Arbeit fur ein neues Verstandnis von einem Europaischen Stiftungsrecht. Deutsche gemeinnutzige Stiftungen werden im Inland eingemauert. Von oben gedachte europaische Mobilitat zerbricht zugleich an der Realitat, wie der gescheiterte Vorschlag fur eine Europaische Stiftung (FE). Die Mitgliedstaaten geben "ihre" steuerprivilegierte Gemeinnutzigkeit nicht aus der Hand. Die Arbeit nimmt sich dieser Realitat an und verpflichtet sich der Stiftung, die einen historischen Zweck in eine sich stets im Wandel befindliche Wirklichkeit transportieren soll. Hierzu wird die Stiftung auf Grundlage nationaler Rechte von unten befreit, indem lange gepflegte Postulate zum gesellschaftsrechtlichen Grenzubertritt der Stiftung als falsch entlarvt werden. Grenzuberschreitende Mobilitat bedeutet fur die Stiftung rechtsidentische Wandlung ihrer Form. Wandlung ermoglicht der Stiftung, die europaischen Stiftungsrechte zu durchschreiten und dabei die wohl verteidigten steuerrechtlichen Gemeinnutzigkeitsrechte von innen aufzubrechen.


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Product Details
  • ISBN-13: 9783848738076
  • Publisher: Nomos Verlagsgesellschaft
  • Publisher Imprint: Nomos Verlagsgesellschaft
  • Edition: Deutsches, Europaisches Und Vergleichendes Wirtsch
  • Language: German
  • Returnable: N
  • Weight: 700 gr
  • ISBN-10: 3848738074
  • Publisher Date: 01 Jun 2017
  • Binding: Paperback
  • Height: 227 mm
  • No of Pages: 449
  • Series Title: Deutsches, Europaisches Und Vergleichendes Wirtschaftsrecht
  • Width: 154 mm


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