Davčno-pravni vidiki društev

magistrska naloga

Tadeja Kremzer Jenčič (Author), Bojan Škof (Mentor)

Abstract

Društva oz. združenja so v zadnjih letih v civilni družbi v porastu. Večinoma jih v tujini uvrščajo med neprofitne in nevladne organizacije ali celo tretji sektor. Praviloma gre za pravne osebe zasebnega prava, kar v našem pravnem sistemu določa Zakon o društvih iz leta 2006 in tako pridobijo društva v našem pravnem sistemu lastnost pravne osebe z registracijo pri pristojni upravni enoti.

Keywords

davčno pravo;društva;davki;društva v javnem interesu;nevladne organizacije;neprofitne organizacije;tretji sektor;humanitarne organizacije;pridobitna in nepridobitna dejavnost;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[T. Kremzer Jenčič]
UDC:	336.22(043.3)
COBISS:	5172779
Views:	1006
Downloads:	151
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	associations in the public interest
Secondary abstract:	Associations (societies) have been in the rise in the civil society for recent years. Abroad associations have been classified as nonprofit organizations and nongovernmental organizations or even the third sector. According, those are legal entities by private law. In our system associations are defined by Associations Act from 2006 under which they get the characteristics of legal entities by being registered in a competent local administrative unit.
Secondary keywords:	taxes;associations;societies;associations in the public interest;nongovermental organizations;nonprofit organizations;third sector;humanitarian organizations;profit and nonprofit activity;master thesis;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	148 f.
ID:	9141003