»The Liability of a Registered Association’s Executive Board for gross Negligence« To their association as well as to the German treasury, the association’s board is »only« liable for gross negligence (§§ 31a BGB, 69 AO). The author examines the legal term both in civil association law and in tax law, considering the voluntary nature of the office. He presents guidelines for central constellations of liability such as a division of responsibilities among the board, an error of law or contributory negligence of other bodies of the association, third parties or the tax creditor.weiterlesen