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Transnationale Strukturen Unternehmerisch Tätiger Npo: Vergleich Zwischen Deutschem Gemeinnützigkeitsrecht Und Englischem Charity Law
Paperback
Series: Schriften Zum Stiftungs- Und Gemeinnützigkeitsrecht
ISBN13: 9783658155162
Publisher: Springer Nature
Published: Oct 4 2016
Pages: 304
Weight: 1.15
Height: 0.68 Width: 6.69 Depth: 9.61
Language: German
Till Böttcher legt in seinem Buch den Fokus auf die rechtsformabhängigen Organisationsstrukturen grenzüberschreitend tätiger Non-Profit-Organisationen sowie auf die in der Rechtspraxis besonders relevanten Fragen der Rechtsformeignung, der Verträglichkeit und des Verhältnisses zwischen gemeinnütziger und unternehmerisch-wirtschaftlicher Tätigkeit sowie die Auslagerung wirtschaftlicher Tätigkeiten auf andere Träger. Um den Blick ganz auf die wesentlichen funktionalen Unterschiede richten zu können, wird der Rechtsvergleich auf einen Vergleich mit dem englischen Recht unter Ausklammerung der anderen in Gro britannien (insbesondere in Schottland) geltenden Regelungen beschränkt, ohne dabei die europarechtliche Prägung des Themas aus den Augen zu verlieren. Das dem deutschen Gemeinnützigkeitsrecht attestierte Dogma der Beschränkung auf Körperschaften wird dabei vor den Erkenntnissen des englischen Rechts kritisch hinterfragt. Es werden Möglichkeiten grenzüberschreitender Gestaltung aufgezeigt, um die von der EuGH-Rechtsprechung zu den Grundfreiheiten angesto enen rechtlichen Erleichterungen für gemeinnützige Akteure des Dritten Sektors fruchtbar zu machen.
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