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Title:

Taxation of the Public Sector in Germany – An Introduction

Subject and Keywords:

taxation   public sector   Germany

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.

Date issued:

2017

Resource Type:

text

Detailed Type:

article

Identifier:

eISSN 2084-1264

DOI:

10.1515/wrlae-2015-0055

Language:

eng

Abstract Language :

eng

Is version of:

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Access rights:

Attribution

License:

Creative Commons - Attribution (CC BY 4.0)

Rights holder:

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

Autor opisu:

WR U/PAdbg