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SolvV Solvabilitätsverordnung
Spezialisierungen
Bank- & Kapitalmarktrecht
Wenn es sich bei den Schuldnern um inländische Kirchen oder Religionsgesellschaften handelt, die in der Rechtsform einer Körperschaft des öffentlichen Rechts verfasst sind und die aufgrund des Artikels 140 des Grundgesetzes in Verbindung mit Artikel 137 Absatz 6 der Weimarer Reichsverfassung vom 11. August 1919 (RGBl. S. 1383) Steuern erheben oder am Steueraufkommen der steuererhebenden kirchlichen Körperschaften teilhaben, dann gelten für die dauerhafte Anwendung des KSA nach Artikel 150 Absatz 1 Buchstabe a der Verordnung (EU) Nr. 575/2013 die Voraussetzungen einer geringen Anzahl wesentlicher Schuldner und eines unverhältnismäßig großen Aufwands für die Einführung eines Ratingsystems ohne weiteren Nachweis als erfüllt.
Quelle: BMJ
Import: