Law
Thomas von Hippel
Grundprobleme von Nonprofit-Organisationen
Eine zivilrechtsdogmatische, steuerrechtliche und rechtsvergleichende Untersuchung über Strukturen, Pflichten, Kontrollen und wirtschaftliche Tätigkeit von Vereinen und Stiftungen
[The Basic Problems of Nonprofit Organizations. A Study of the Structures, Duties, Controls and Economic Activities of Associations and Foundations from the Perspective of the Dogmatics of Civil Law, of Fiscal Law and Comparative Law.]
Published in German.
The significance of nonprofit organizations is increasing around the world in many areas. German jurisprudence approaches this phenomenon from the perspective of the law relating to associations, from the law relating to foundations and from fiscal law, without having been able to forge sufficient links between these branches of the law up to now. Thomas von Hippel studies selected basic problems of nonprofit organizations (subject of the examination, the duties of the managerial organs, the carrying out of these duties, the admissibility of mixed forms of associations and foundations and the admissibility of economic activities). In doing so, he deals with all three branches of the law on the basis of comparative law.