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TAXATION OF THE PUBLIC SECTOR IN GERMANY – AN INTRODUCTION

Wroclaw Review of Law, Administration & Economics

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Title TAXATION OF THE PUBLIC SECTOR IN GERMANY – AN INTRODUCTION
 
Creator Lang, Fritz
 
Description 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.Keywords: taxation, public sector, Germany
 
Publisher University of Wroclaw
 
Contributor —
 
Date 2017-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://wrlae.prawo.uni.wroc.pl/index.php/wrlae/article/view/123
 
Source Wroclaw Review of Law, Administration & Economics; Vol 7, No 1 (2017): Issue 1; 109-125
2084-1264
 
Language eng
 
Relation http://wrlae.prawo.uni.wroc.pl/index.php/wrlae/article/view/123/209
 
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