The Resource Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer

Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer

Label
Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer
Title
Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer
Creator
Subject
Language
eng
Summary
Analysis of the decision of the European Court of Justice (ECJ) in case C-386/04 (Stauffer) and its consequences for the Netherlands tax law. According to the ECJ, art. 73b of the EC Treaty, in conjunction with art. 73d of the EC Treaty, must be interpreted as precluding a member state which exempts from corporation tax rental income received in its territory by charitable foundations which, in principle, have unlimited tax liability if they are established in that member state, from refusing to grant the same exemption in respect of similar income to a charitable foundation established under private law solely on the ground that, as it is established in another member state, that foundation has only limited tax liability in its territory. The last part of the article describes incompatibilities of the Dutch tax system of the corporate income tax and succession duty resulting from this case
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 136 (2007),
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
Label
Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer
Instantiates
Publication
Label
Begrenzing van de Nederlandse beleidsvrijheid ten aanzien van goede doelen : het arrest Stauffer
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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