Object's details: Taxation of the Public Sector in Germany – An Introduction

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
  :
  Redaktor,
• Date issued:
  
  2017
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:131171  ; https://doi.org/10.1515/wrlae-2015-0055  ;
  eISSN 2084-1264
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.109-125.
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ;
  
  
  https://creativecommons.org/licenses/by/4.0/deed.pl  ;
  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 is located in the collections:

Additional information

• Creation date: 2021-10-15
• Last modification date: 2024-09-12
• Content object's number of views: 59
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/131171/PDF.json