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Grenzueberschreitende Spenden by Raika Voldrich

Grenzueberschreitende Spenden

by Raika Voldrich
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Book cover type: Hardcover
  • ISBN13: 9783631765722
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
  • Publication Date:
  • Pages: 200
  • Original Price: GBP 44.5
  • Language: German
  • Edition: New
  • Item Weight: 413 grams
  • BISAC Subject(s): General

Gemeinn�tzige K�rperschaften, die sich im Wesentlichen aus Spenden finanzieren, haben in Deutschland, aber auch in anderen Staaten eine erhebliche wirtschaftliche Bedeutung. Trotz einiger Ans�tze, das Gemeinn�tzigkeits- und Spendenrecht zu europ�isieren, verharrt der deutsche Gesetzgeber in seiner nationalen Ausrichtung. Die Autorin untersucht die geltende Rechtslage auf ihre Europarechtskonformit�t und geht der Frage nach, unter welchen Voraussetzungen grenz�berschreitende Spenden im Inland steuerlich anerkannt werden k�nnen. Zudem werden die Rechtsschutzm�glichkeiten des Spenders im Rahmen von Art. 267 AEUV er�rtert. Ausgehend von diesen Fragen erarbeitet die Autorin Regelungsvorschl�ge f�r eine internationale �ffnung des Spendenrechts auf nationaler, bilateraler und supranationaler Ebene unterbreitet.

Raika Anika Voldrich studierte Rechtswissenschaften an der Christian-Albrechts-Universität zu Kiel. Sie promovierte an der Universität zu Kiel und arbeitete während dieser Zeit als wissenschaftliche Mitarbeiterin am Lehrstuhl von Prof. Dr. Michael Stöber im Institut für Wirtschafts- und Steuerrecht.

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