(1) The association shall solely and directly pursue objectives of benefiting the public interest within the meaning of the Chapter “Tax-Exempt Objectives” of the Regulation of Taxation (Abgabenordnung AO). (2) The purpose of the association is the promotion of further training of individuals active in the area of national and international VAT and customs law as well as the promotion of the pursuit of knowledge and research in the field of national and international VAT and customs law.
The purposes of the association will be met by regularly holding events featuring experts, establishing discussion forums, publishing appropriate publications and holding doctoral seminars. (3) The association is a charitable organization; it does not primarily pursue its own financial purposes. The association’s funds may only be used for the purposes defined in the statutes. The members of the association shall not receive any financial allowances. No person may benefit from expenditures that are not related to the purpose of the association, or through inappropriately high allowances.
(1) Any natural adult person is eligible to become a member of the association. (2) Applications for admission to the association are to be submitted, in writing, to the Board of Directors. All members of the association are to be immediately informed of all membership applications. The Board of Directors will then decide on the admittance of members. The membership shall be effective from the date of issuance of a written admission statement. (3) Any member of the association may object to the admittance of a member to the association within 2 weeks of being informed of the membership application. The objection may only be outvoted by the decision of the Board of Directors. (4) Refusal of a membership application cannot be contested. There is no legal right to become a member.
(1) Membership terminates with the death of the member and is not transferable. (2) Membership may be terminated by means of a declaration of withdrawal. Any resignations are to be submitted to the Board of Directors in writing or via e-mail. Membership concludes at the point in time when the Board of Directors receives the resignation. (3) Membership can also be terminated by means of exclusion. A member may be excluded by a resolution of the Board of Directors in circumstances where a member has grossly violated the interests of the association. Prior to the adoption of any resolution, an opportunity shall be given to the member concerned to offer an explanation to the Board of Directors within 2 weeks of notification by the Board, either personally or in writing. Exclusion is effective from the point in time the Board of Directors deem appropriate. If the member concerned is absent when a resolution on exclusion is made, the Board of Directors shall immediately notify the member in writing.
(4) Membership is effectively terminated when a member’s name is deleted from the membership list. Membership shall be cancelled when a member fails to pay currently due and owing membership fees following at least two warnings from the Board for a period exceeding one year. Membership may also be cancelled if a member fails to pay due membership fees within one month despite the threat of membership cancellation. There is no requirement for the Board to issue a written reminder or threat prior to cancellation if the member did not notify the Board of Directors that he had changed his address and his new address is not otherwise known to the association.
An annual fee shall be collected from the members. The amount and due date of the annual fee shall be determined by the Board of Directors.
The bodies of the association are the Board of Directors and the meeting of members.
(1) The Board of Directors consists of the Chairman and the Vice-Chairman. (2) The Board of Directors represents the association both in and out of court. If only one Director is appointed, he shall represent the association alone. If the Board of Directors consists of several members, the association shall be represented by two Chairmen. (3) The Board of Directors is appointed by the meeting of members for a term of four years. Upon termination of the term of office, the Board of Directors shall remain in office until a new Board of Directors is appointed in accordance with the Statutes. (4) The Board of Directors shall be entitled to entrust any natural person with the tasks of the executive board in order to fulfill statutory requirements. The managing director need not be a member of the association. (5) The office term of a Chairman concludes with the termination of his or her membership of the association in accordance with § 4 of the Statutes. (6) No charge shall be levied for the services of the Chairman.
(1) The ordinary meeting of members shall take place annually, at a time to be determined by the Board of Directors. (2) The meeting of members shall be scheduled, following a notification period, in writing, of at least 2 weeks. It shall be sufficient to notify the members by e-mail. An agenda setting out all items requiring discussion is to be attached to the invitation to members. (3) The tasks of the meeting of members are, in particular: a) the appointment of the Chairmen and the Board of Directors, b) accepting the Board of Director‘s annual report, c) discharge of the Board of Directors, d) determining the amount of the annual fee, e) Resolution on amendment of the Statutes and the dissolution of the association (4) Any member may, until one week prior to the day of the meeting of members, submit a request, in writing or by e-mail, to the Board of Directors to add items to the agenda. The members of the association are to be immediately informed of any application to add items to the agenda. (5) The meeting of members is presided over by the Chairman. If the Chairman is absent, the meeting of members shall decide upon the chairperson for the particular meeting. In the case of elections, the role of chairperson of the meeting may be assigned to an electoral committee for the period of the ballot and any prior related discussions. (6) Every member is entitled to vote at the meeting of members. Should a member be absent, he is entitled to transfer his right to vote to a deputy. The deputy authorized to vote need not be a member of the association. The authorization must be issued separately for each meeting of members. (7) The meeting of members has a quorum when at least one quarter of all members of the association are present in person or are represented. The association decides by a simple majority of votes. In the event of an equal number of votes, the vote of the Board of Directors is decisive. The chairperson of the meeting determines the nature of voting. Each member may, regardless of the guidelines issued by the chairperson of the meeting, request that some or all questions be decided upon in the meeting by secret ballot; the meeting of members shall decide on this matter by open vote with a simple majority of votes. (8) Minutes shall be taken regarding significant issues and results of the meeting of members. Minutes must state the date and place of the meeting and names of the members present, the chairperson of the meeting, the agenda, resolutions and the voting results. The chairperson of the meeting may appoint someone at the commencement of the meeting to record the minutes. It is not essential for this person to be a member of the association. The minutes are to be signed by the chairperson of the meeting and circulated to the members of the association immediately after the meeting.
(1) The association may only be dissolved in a meeting of members called for this specific purpose. (2) The association may only be dissolved by the Board of Directors. (3) Upon dissolution of the association or upon the cessation of its tax-exempt objectives, the funds of the association shall be transferred to the association “Münchner Steuerfachtagung e.V.“, which shall use the funds solely and directly for the purposes of promotion of further taxation training. If the association “Münchner Steuerfachtagung e.V.“ no longer exists at the time of the dissolution, the association’s funds shall be transferred to the German Free State of Bavaria, which shall use the funds solely and directly for non-profit educational, scientific and research purposes.
The Statues were decided on at the founding meeting on 27 June 2014. The Statues shall come into force with the registration into the registry of associations.