Public corporation (Austria)
In Austrian law, a public corporation is a form of legal person under public law.
Definition and demarcation
In addition to the public law institution and the public law fund , the corporation is the most important organizational form of legal entities under public law ; In contrast to the former, the corporation under public law always has legal personality . Corporate body means, as a distinction to those, a "grouping of people who, as members (dependents) of the corporate body, form its personal substrate".
The Austrian legislature occasionally uses the designation corporation in a way that deviates from the dogmatically correct definition: The social insurance carriers are defined as corporations in Section 32 (1) ASVG , although they are structurally institutions. A generally different definition applies to tax law : Here all legal persons are referred to as corporations as well as individual legal persons under private law, such as political parties and the ÖGB :
"Especially in tax regulations [...] the term public corporation is often used in a broader and technical sense, without having to present all the essential features that legal theory ascribes to corporations under public law in the strict sense."
From a constitutional point of view, this independent tax law terminology is generally considered permissible. In terms of legal policy, it is controversial: Reference is mainly made to the dubious legal uncertainty for citizens and enforcement authorities, for whom it is not immediately clear in what way a term that is actually clearly defined in legal theory is used in the respective legal text. Furthermore, this approach is in tension with the unity of the legal system .
Types of public corporation
Corporations under public law are differentiated according to whether they are responsible for all persons in their respective area (regional authorities) or only for persons in their area who, according to personal circumstances, are also members of the corporation (personal corporations).
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Local authorities
- the covenant ,
- the countries
- the municipalities , but not the municipal associations
- non-territorial self-governing bodies or personal bodies , in particular:
- the social security agencies
- as well as interest groups :
- the statutory professional bodies , such as chambers of commerce , chambers for workers and employees , chambers of agriculture
- the Austrian Student Union
- the (legally recognized) church and religious communities
- Antoniolli / Koja form the third subgroup, the interest groups; this should include water and hunting cooperatives . Wundsam / Wesener / Reinbacher here - in addition to the church and religious communities, which do not make them part of the personal corporations - functionally name the foundations under public law (corporations of a financially supporting character) and the institutions under public law (active character, are referred to as "by a legal persons established under public law "counted here)
There is often a system of compulsory membership . Some chambers also have disciplinary powers (such as the bar association ).
literature
- Walter Antoniolli , Friedrich Koja : General administrative law . 2nd, completely revised edition. Manz, Vienna 1986, ISBN 3-214-04602-0 , pp. 299 (first edition: 1954).
- Hans Höld : The concept of corporation under public law in tax law . In: ÖStZ . 1976, p. 122 ff .
- K. Korinek : Economic self-government. 1970. Quoted in an entry on corporations under public law in the Austria Forum (in the AEIOU Austria Lexicon )
- Ludwig K. Adamovich , Bernd-Christian Funk , Gerhart Holzinger and Stefan L. Frank : Austrian constitutional law . IV. General Lessons of Administrative Law. Springer, Vienna / New York 2009, ISBN 978-3-211-85486-0 , Chapter 46. Basic organizational terms.
- Friedrich Koja : The concept of the legal person under public law . In: ZfV . 1984, p. 489 ff .
- Dietmar Pauger : The legal person under public law and the legal person under private law . In: ZfV . 1986, p. 1 ff .
- Richard Elhenický : Public Corporations . Manz, Vienna 2015.
Individual evidence
- ^ A b Ludwig K. Adamovich , Bernd-Christian Funk , Gerhart Holzinger and Stefan L. Frank : Österreichisches Staatsrecht . IV. General Lessons of Administrative Law. Springer, Vienna / New York 2009, Chapter 46. Basic organizational terms.
- ^ Hans Georg Ruppe : Value Added Tax Act . 3. Edition. WUV, Vienna 2005, Rn. 168.
- ^ Bernhard Raschauer : General administrative law . 2nd Edition. Springer, Vienna / New York 2003, Rn. 83.
- ↑ Harald Stolzlechner : Public funds: An investigation of their constitutional and administrative law main problems . Springer, Vienna / New York 1982, p. 40 .
- ^ Gerhard Baumgartner : General administrative law . 3. Edition. Springer, Vienna / New York 2003, p. 44 .
- ^ A b Peter Wundsam, Wolfgang Wesener, Hans-Georg Reinbacher: The accounting and auditing of corporations under public law (Public Sector Entities). In: Wirtschaftsprüfer-Jahrbuch 2006, p. 74 ( full article, p. 73–89 ( Memento of the original dated May 7, 2006 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link accordingly Instructions and then remove this note. , Pdf / doc, p. 2 there).
- ^ Walter Antoniolli and Friedrich Koja : General administrative law . Manz, Vienna 1986, p. 299 .
