Volume 71 (2023), Edition 4

Pursuant to § 45 Abs. 1 Satz 1 SGB VIII an operating permit is required for extracurricular activities offered by non-school providers at all-day schools. According to § 45 Abs. 1 Satz 1 No. 3 SGB VIII, this permit is not required for activities...

With the ratification of the UN Convention on the Rights of Persons with Disabilities and its administrative interpretation, Germany provides for the joint education of students with and without special educational needs at general schools in all...

The most important competitive factor for the public financial support of an independent school (also known as a public school) is the state authorisation requirement under Art. 7 IV 2-4 GG. For the taxation of these schools, on the other hand, this...

On the occasion of two recent Federal Fiscal Court decisions concerning the question of the promotion of the general public, the following article deals with the requirements to be met by this characteristic of charitable action and shows what...

The ideal goal of inclusive school structures is to enable educational opportunities for everyone – regardless of their personal requirements. This goal reaches its limits when pupils are unable to take part in lessons in analog face-to-face...