The statute (also: Statute, order, condition) is the term for the constitutional structure of a union, which can be justified both under private law and publicly.

In the standard hierarchy the statute (a public body) on the lowest stage stands.

Private law

Association

Necessary contents of the statute of a registered association result out "§"§ 57 and 58 BGB.

"§ 57 BGB (statute, minimum requirements):

1. The statute must the purpose, which names indicate and the seat of the association contained and if necessary that the association is to be registered into the register of associations.
2. The name is to differ from the names to the same places or in the same municipality of existing registered associations clearly.

"§ 58 BGB (further requirements): The statute is to contain regulations

1. over the entrance and withdrawal of the members;
2. over it whether and which contributions from the members are to be carried out to;
3. over the education of the executive committee;
4. over the conditions, under which the meeting of the members is to be appointed, over the form of the appointment and over recording the resolutions.

See also: Check list for articles of association

Other legal entities

Here the statute is the articles of association at the corporation (AG) and the limited partnership on shares (KGaA).

Public right

Bodies, like universities, municipalities and districts (regional administrative bodies) and the like, as well as institutes give themselves for the regulation of their own affairs a statute. Argument is the right of self-government of these bodies, in this purchase also statute autonomy mentioned.

For municipalities the power is regulated to the statute giving in the respective Gemeindeordnungen. Constitutional basis is kind 28 II GG. To the statute if a special binding effect comes opposite the citizen (municipality) or the member (remaining bodies), usually also the agreement of the supervisory authority (at a municipality of the supervision of local, with a university of the Ministry) is necessary.

Statutes can be submitted as material laws of standard control. If the municipality and remaining bodies in the transferred sphere of activity become quite-setting actively, then they act by statutory order.

Statutes are to be differentiated according to such with outside and such with interior effect. While statutes with external effect are obligatory on third and rights and/or obligations produce, statutes with interior effect are exclusively on the body, the organs and obligatory on the administration. To latter group are for example the main statute and the household statute, which regulate the budget to count.

Culpable offences against statutes with external effect can be punished as irregularity.

Statutes form the local right on local level.

For the under-legal law-making the Wesentlichkeitstheorie is to be considered.

Tax law

Tax preferences are granted only if the statute corresponds "§ to 59 AO.

Related links

• Tax code (AO)

Articles in category "Statute"

We found here 9 articles.