Public body

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A public body referred to German law, both authorities and the organs of justice (z. B. courts ) and other public law organized facilities of the Federal or a state (eg. As military facilities ), the federal or provincial immediate corporations , of the institutions and foundations under public law and their associations regardless of their legal form .

A legal definition of the term public body can be found in Section 6 of the Tax Code (AO).

An authority is a public body that performs public administration tasks, Section 6 (1) AO.

In contrast to the public body , the public body does not generally have to be used by the population, e.g. B. for purposes of general interest , be accessible.