The order says: Attac attempts to influence the political opinion – therefore he was not a non-profit. The judgment suggests that the critical associations are financially starved.

column by Heribert Prantl Heribert Prantl

Prof. Dr. Heribert Prantl is a member of the editorial Board of the süddeutsche Zeitung, he has led for 25 years, the Department of the interior policy and is now the head of the departments opinion. He teaches as an honorary Professor for legal studies at the University of Bielefeld. He’s right, history and philosophy studied, in parallel, a journalistic training, and in copyright and competition law a doctorate. Before he left in 1988 as political editor for the SZ, he was a Prosecutor and judge in Bavaria. He loves the music of the upper Palatinate, compatriot Christoph Willibald Gluck. When he hears the put by he novels, history books, the “pure legal doctrine”, and even the Süddeutsche Zeitung.

Heribert Prantl has written the price of numerous political books and, for the first book, “Germany, flammable” he received the Geschwister-Scholl -. Among its other awards including the science award of the house of Thurn and Taxis, the Kurt-Tucholsky-prize of the rhetoric-the price of the University of Tübingen, Germany, Hildegard Hamm-Brücher-price, of the seven Pfeiffer award, the Wilhelm-Hoegner-price and the Brüder-Grimm-prize of the University of Marburg. For his editorials on the major Christian holidays of the faculty of theology of the University of Erlangen-Nürnberg, he was awarded the Dr. h. C. theology. Recent book publications: “In the name of humanity. Save the refugees” (2015); “in Spite of all of this. Europe, you got to love” (2016) and “instructions for use of the populists” (2017).

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rose Monday and Shrove Tuesday in sight. The Ismaninger Straße 109 in München-Bogenhausen does not belong to the addresses of this occasion, the eyes. At this address you will find not one of the carnival strongholds, but a listed Palace in a landscaped Park, a highly respectable institution resides: the German Supreme court for tax matters, the Bundesfinanzhof. Usually, this is not a place for fun, cheerfulness and jokes. It’s not all about money, big money, tax money; and this is a rare Laugh. This the FTC has certainly not published a decision this week, when you don’t know whether to laugh or cry. The judges have discussed the globalization-critical Association Attac the non-profit status.

no Matter how you to the actions of Attac; you do not need to like the club, the 2017 deceased CDU politician Heiner Geißler was, necessarily, to criticize the unworthy judgment of the court and its justification as the most odd. The ruling States, in the end, from the point of view of the tax law, the trenchant Act in the civil society, promoting political projects and positions are somehow suspect, or at least not eligible thing. Attac is now allowed to issue donation receipts.

opinion on Saturday

dear readers, dear readers, Heribert Prantl, 65, is now writing the column on page 5 of the weekend edition of the süddeutsche Zeitung. Prantl, a long-time member of the editor-in-chief and, most recently, head of Department opinion, has to 1. March these Offices; he remains the newspaper as a regular contributor and columnist. The columnist of the interior, and columnists who published so far on Saturday, doing this in the future on Friday. SZ

The verdict has to Worry; it has toxic effect. It is to be feared that critical associations to be financially starved. Already there is from the CDU/CSU demands for an expansion of the judgment, for example, the German environmental aid. The CDU party Congress in Hamburg in December had called for the tax Review. The party’s policy on the financial offices have access to.

The key sentence of the Anti-Attac-judgment of the court is: “Whoever pursues political purposes, by influencing policy and shaping public opinion, fulfilled no charitable purpose.” You have to read the straw dry set two, three times, then he begins to be dangerous to crackle. In this sentence, one before the democratic message: Political commitment is, as it happens, as it is the Federal President far and wide by the citizens demanded is reportedly for tax purposes, nothing of value; it is said to be less relevant for the common good and the common good than Working in a club for model aircraft, Amateur radio, gardening, or dog sports. All of this is listed in clause 52 of the tax code as charitable and worthy of promotion; and the Federal financial judges to adhere strictly and closely to this listing; this is an “idiocy”. In ancient Greece it was called the retreat into the Private.

The judge had also to be interpreted not in the mood, and terms such as “public education”, the promotion is in accordance with the tax code, for tax purposes, worthy, enlightening. The people’s education, the financial judge my, if it is already politically, as General and unspecific; a non-profit, in their view, is just a kind of a social studies lesson. If the commitment is more concrete – in the case of Attac for a transaction tax against speculation with food, for the regulation of the financial markets, against Stuttgart 21, feminist Economics, against nuclear industry – then the commitment is allegedly sensitive; then the eligibility.

do What? Attac is not able to insert even a constitutional complaint in Karlsruhe, Germany; the Federal Finance court has refused to decide the matter itself, and with its strict requirements to the Hessian tax court for re-decision referred back. The had acknowledged in the lower court, the non-profit status of Attac. Now, Attac needs to wait for the new judgments of the tax court and the Federal Finance court; only then will the legal process is exhausted, only then Karlsruhe can be called. And in the meantime? Indisputably worthy of promotion, the “customs and traditions including the carnival, the Carnival, and the carnival is in accordance with the applicable rules”. The rose Monday-the Council of Attac is: fool’s cap, and leaflets with “Alaaf” and “Helau” stop and demonstrations Confetti and confetti to throw.

a Lack of spiritual openness has accused the Federal Finance court Attac. This is a Hollow, Empty, and destruction formula. The accusation you can not make any view that suits you. The spiritual openness is missing, if you want to put the “exploitative and speculative intentions” to the financial markets via a transactions tax on the latch? The quote is not from Attac, but from Pope Francis.

The tax law must be a means to make unpleasant organisations in the end. Support worthy associations, whose objectives one does not agree with at all are the a hold of the critics of globalisation, the fight against the financial capitalism, anarchists and the other to hold the so-called life-guards, the fight against abortion, for Spinner. But Also the views, which holds a majority in favour of wrong-headed, are part of the democratic discourse, and are therefore useful. Of course not: fundamental rights and common good – they don’t go together. Who propagated so racism, who rushes against minorities that should do it-not even with a tax.

democracy is the constant Thinking, Join the conversation and Argue about how the future is going to be best. This Reflection and Join in the conversation should also be the tax law of value; the tax code and the Federal Finance court