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Alternative title:

Systemic and Tax Legal Aspects of the Provision of Material Public Services by German Communes

Subject and Keywords:

fiscal cross-bracing   commune   administrative institution   supreme administration   rendering administration   material and immaterial services   income tax

Abstract:

Fiscal cross-bracing enables communes to optimize tax charges with regard to corporate income tax. It consists in the possibility of combining, in one structure, one’s own establishment (the public law form) or a limited liability company or a joint stock company (the private law form) with the majority share of the commune. It is combination in the strict sense. Combination of organizational units of the commune in a concern is defined as tax combination in a broad sense. Profit-making and loss-making organizational units are combined in one structure, and their combined financial results constitute the tax base. In this way, communes are able to maintain the provision of loss-making material services. The reduction of the tax burden resulting from the aforementioned combination also makes it possible to finance other communal services.

Date issued:

2022

Resource Type:

text

Detailed Type:

article

Identifier:

ISSN 0524-4544

DOI:

10.19195/0524-4544.334.22

Source:

PAd P 101182 II

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2022   Copyright by CNS

Autor opisu:

WR U/PAdal