Object

Title: Taxation of the Public Sector in Germany – An Introduction

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Title:

Taxation of the Public Sector in Germany – An Introduction

Creator:

Lang, Fritz

Subject and Keywords:

taxation   public sector   Germany  
podatki   sektor publiczny   Niemcy

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.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kusiak-Winter, Renata. Red.

Date issued:

2017

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:131171   eISSN 2084-1264

DOI:

10.1515/wrlae-2015-0055

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.109-125.

Is version of:

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Access rights:

Attribution  
Uznanie autorstwa

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg

Object collections:

Last modified:

Oct 29, 2021

In our library since:

Oct 15, 2021

Number of object content hits:

14

Number of object content views in PDF format

18

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/139602

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