Gemeinnützigkeit im offenen Steuerstaat

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.