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Der Sportverein im Vereins- und Steuerrecht (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Morten Dibbert
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Der Sportverein im Vereins- und Steuerrecht (Instant Digital Access Code Only)
- ISBN: 9783631661048
- SKU: 256677V
- Format: VitalSource eBook/ePub
- Instant Access!
Im Buch wird der Frage nachgegangen, ob die Rechtsform des eingetragenen Vereins in der Bundesliga noch angemessen ist. Obwohl sich der Profifußball in den letzten Jahrzehnten zu einer milliardenschweren Unterhaltungsindustrie entwickelt hat, sind in Deutschland noch immer einige Teilnehmer der Bundesliga als eingetragene Vereine organisiert. Diese Rechtsform haben sie zum Ende des 19. bzw. zum Beginn des 20. Jahrhunderts gewählt und seither nicht verändert. Der Autor zeigt auf, dass aus vereinsrechtlichen und steuerrechtlichen Gründen die Rechtsform zwingend geändert werden muss. Auf Basis der Ergebnisse dieser Verstöße entwickelt er einen Lösungsvorschlag. Durch steuerneutrale Umwandlung ist ihm zufolge eine Heilung der Rechtsverstöße möglich.