Taxation of the Public Sector in Germany - an Introduction

• Autorzy: Fritz Lang
• Języki publikacji: EN

Abstrakty

EN

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)

Słowa kluczowe

EN

Public sector; Taxes; Law

PL

Sektor publiczny; Podatki; Prawo

• Czasopismo: Wroclaw Review of Law, Administration & Economics
• Rocznik: 2017
• Tom: 7
• Numer: nr 1
• Strony: 109--125

Twórcy

autor

Fritz Lang

• Meissen University of Applied Administrative Sciences

Bibliografia

• 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).