Law

Michael Droege

Gemeinnützigkeit im offenen Steuerstaat

[Nonprofit Status in the Open Tax State.]

2010. XVI, 616 pages.

Jus Publicum 191

149,00 €
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cloth
ISBN 978-3-16-150165-4
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Published in German.
Michael Droege deals with the basic theoretical principles and the legal dogmatics of nonprofit law and shows that lawmaking, legal dogmatics and the application of the law will have to adjust to the framework of a pluralistic Europeanized public welfare.
With the right to nonprofit status, tax law offers an incentive to private persons working as volunteers in the public interest. It is however riddled with inconsistencies and not well prepared for the integration of the German tax state into the Single European Market. Against this backdrop, Michael Droege deals with the basic theoretical principles and the legal dogmatics of nonprofit law. Going beyond the field of tax law, he lays the foundations for a public law in between the state and the market on the terms of the Europeanization of the law. Lawmaking, legal dogmatics and the application of the law will have to adjust to the framework of a pluralistic Europeanized public welfare.
Authors/Editors

Michael Droege ist Inhaber des Lehrstuhls für Öffentliches Recht, Verwaltungsrecht, Religionsverfassungs- und Kirchenrecht sowie Steuerrecht an der Universität Tübingen.
https://orcid.org/0000-0003-3551-5920

Reviews

The following reviews are known:

In: Maecenata Notizen — I/2015, S. 30
In: Stiftung & Sponsoring (SuS) — 2010, Heft 6, 52
In: Socialnet.de — http://www.socialnet.de/rezensionen/10011.php (01/2011) (Marcus Kreutz)
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