@misc{Lang_Fritz_Taxation_2017,
 author={Lang, Fritz},
 copyright={Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo},
 address={Wrocław},
 howpublished={online},
 year={2017},
 publisher={University of Wroclaw. Faculty of Law, Administration & Economics},
 language={eng},
 abstract={The public sector in Germany is subject to both income tax and value-added tax when its activities go beyond the area of public administration to the extent that they enter into competition with other providers. The taxation of public-sector entities is intended primarily to prevent the distortion of competition. The delimitation of the spheres that are relevant for taxation purposes requires a complex system of statutory provisions. The German Tax Amendment Act 2015 seeks to establish a new statutory basis for the VAT treatment of the public sector that is compliant with EU law.},
 title={Taxation of the Public Sector in Germany – An Introduction},
 type={text},
 keywords={taxation, public sector, Germany},
}