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Vertrauensschutz Und Haftung Im Spendenrecht

Vertrauensschutz Und Haftung Im Spendenrecht


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About the Book

Durch das Vereinsförderungsgesetz von 1989 wurde der Vertrauensschutz im Spendenrecht gesetzlich verankert. Danach können Spender unter bestimmten Voraussetzungen auf die Richtigkeit einer Zuwendungsbestätigung vertrauen, die von einer gemeinnützigen Organisation ausgestellt worden ist. Um das Risiko von Steuerausfällen aufgrund des Vertrauensschutzes auszuschließen, hat der Gesetzgeber zugleich einen Haftungstatbestand aufgenommen, nach dem für das Ausstellen unrichtiger Zuwendungsbestätigungen und für die zweckwidrige Verwendung von Zuwendungen gehaftet wird. Nach einer Einführung in die Grundlagen des Spenden- und Gemeinnützigkeitsrechts arbeitet die Autorin die Grenzen des Vertrauensschutzes heraus. Sie stellt zudem die beiden Haftungsalternativen der Aussteller- und Veranlasserhaftung systematisch dar und bestimmt die möglichen Haftungsschuldner sowie den Umfang der Haftung.
About the Author: Die Autorin: Sonja Gerlach wurde 1971 in Bad Oeynhausen geboren. Sie schloss das Studium der Rechtswissenschaften an der Universität zu Kiel 1996 mit dem Ersten juristischen Staatsexamen ab. Nach dem Referendariat in Niedersachsen und dem Zweiten juristischen Staatsexamen absolvierte sie den Studiengang Steuerwissenschaften an der Universität Osnabrück mit dem Abschluss LL.M. Taxation. Von 2002 bis 2003 war die Autorin als Wissenschaftliche Mitarbeiterin am Institut für Mittelstandsfragen an der Universität Osnabrück tätig und trat 2003 in die niedersächsische Finanzverwaltung ein.


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Product Details
  • ISBN-13: 9783631525579
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 198
  • Series Title: Europaeische Hochschulschriften Recht
  • Weight: 750 gr
  • ISBN-10: 3631525575
  • Publisher Date: 28 Dec 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Vertrauensschutz Und Haftung Im Spendenrecht
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Vertrauensschutz Und Haftung Im Spendenrecht
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