Zur Förderung der Allgemeinheit nach § 52 Abs. 1 Satz 1, 2 AO durch gemeinnützige Bildungseinrichtungen
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Recht der Jugend und des Bildungswesens
Volume 71 (2023), Edition 4
- Authors:
- , , , , , , ,
- Publisher
- Nomos, Baden-Baden
- Publication year
- 2023
- ISSN-Online
- 2366-6749
- ISSN-Print
- 0034-1312
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Volume 71 (2023), Edition 4
Zur Förderung der Allgemeinheit nach § 52 Abs. 1 Satz 1, 2 AO durch gemeinnützige Bildungseinrichtungen
- Authors:
- ,
- ISSN-Print
- 0034-1312
- ISSN-Online
- 2366-6749
- Preview:
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 charitable organizations will have to keep in mind in the future in the light of the jurisdiction.
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