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Der rechtliche Rahmen fuer die Ausgliederung wirtschaftlicher Geschaeftsbetriebe gemeinnuetziger Koerperschaften (Instant Digital Access Code Only)
- Edition : 1st, 2011
- Author(s) : Klaus Mohrenweiser
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Der rechtliche Rahmen fuer die Ausgliederung wirtschaftlicher Geschaeftsbetriebe gemeinnuetziger Koerperschaften (Instant Digital Access Code Only)
- ISBN: 9783631608883
- SKU: 256194V
- Format: VitalSource eBook/PDF
- Instant Access!
Gegenstand dieser Untersuchung ist der rechtliche Rahmen für die Ausgliederung wirtschaftlicher Geschäftsbetriebe gemeinnütziger Körperschaften. Die Zulässigkeit des Outsourcing wird derzeit nach herrschender Meinung damit begründet, dass ein Vermögenstausch vorgenommen wird. Das Vermögen des wirtschaftlichen Geschäftsbetriebs wird gegen Gesellschaftsanteile an einer Gesellschaft getauscht, in die der wirtschaftliche Geschäftsbetrieb eingebracht wurde. Im Rahmen dieser Untersuchung wird nachgewiesen, dass diese Begründung nicht ausreichend ist. Gemeinnützige Körperschaften müssen sich Einwirkungsmöglichkeiten vorbehalten, um die Restriktionen des Gemeinnützigkeitsrechts zu erfüllen.