Rechtsfragen der Kirchensteuer
In the various European countries, churches and other religious groups have different methods to acquire money. One of these is the tax collected by the churches in Germany. This is in fact a tax, not a government tax imposed upon the inhabitants of the entire country but a tax levied by each church...
| Main Author: | |
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| Format: | Electronic Book |
| Language: | German |
| Subito Delivery Service: | Order now. |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
Tübingen
Mohr Siebeck
2002
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| In: |
Jus Ecclesiasticum (Band 66)
Year: 2002 |
| Edition: | 1. Aufl. |
| Series/Journal: | Jus Ecclesiasticum
Band 66 |
| Further subjects: | B
Theology
B Thesis |
| Online Access: |
Volltext (doi) Volltext (lizenzpflichtig) |
| Parallel Edition: | Non-electronic
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| Summary: | In the various European countries, churches and other religious groups have different methods to acquire money. One of these is the tax collected by the churches in Germany. This is in fact a tax, not a government tax imposed upon the inhabitants of the entire country but a tax levied by each church, with the authorization of the government, on its members. In this work, Felix Hammer outlines how the churches right to collect taxes came about. This began in the Middle Ages, as the author shows, and then goes on to describe how this is rooted in the constitution, what its current significance for the churches is and what the present tax laws are. He concludes by taking a look at the future of taxation by the churches in a united Europe. Felix Hammer stellt die Kirchensteuer im historischen wie internationalen Kontext dar und zeigt ihre wirtschaftliche Bedeutung für die Kirchen. Er untersucht die verfassungsrechtlichen Probleme, die sich bei der Kirchensteuer stellen und geht auch auf Anwendungsfragen des Kirchensteuerrechts ein. |
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| Physical Description: | 1 Online-Ressource |
| ISBN: | 978-3-16-166430-4 |
| Persistent identifiers: | DOI: 10.1628/978-3-16-166430-4 |
