Op zoek naar de heilige graal
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Op zoek naar de heilige graal (FM nr. 174) 2022/11.5.3:11.5.3 Advantages and disadvantages of the legal forms
Op zoek naar de heilige graal (FM nr. 174) 2022/11.5.3
11.5.3 Advantages and disadvantages of the legal forms
Documentgegevens:
Dr. mr. M. Tydeman-Yousef, datum 01-12-2021
- Datum
01-12-2021
- Auteur
Dr. mr. M. Tydeman-Yousef
- JCDI
JCDI:ADS633661:1
- Vakgebied(en)
Inkomstenbelasting / Persoonsgebonden aftrek
Fiscaal bestuursrecht / Algemeen
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
It is obvious that the legal form of a church society offers religious communities greater freedom of organisation than the legal form of an association or foundation. The freedom of organisation of church societies can lead to ambiguities, such as in the authority of representation, when participating in legal transactions. The freedom of organisation of a foundation is greater than that of an association.
It can be attractive for a religious community to opt for the legal form of a church society or to convert a foundation or association into a church society or an independent part thereof. However, the strong Jewish and Christian association of the term church society often prevents the use by other religious communities.