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The Resource Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe

Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe

Label
Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
Title
Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
Creator
Subject
Language
eng
Summary
This study deals with charity and donor taxation regimes across a wide range of EU Member States and focuses on compatibility with EU non-discrimination law. The author examines twenty national regimes, both comparatively and from the perspective of overarching EU law. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses the following issues: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality
http://library.link/vocab/creatorName
Heidenbauer, S
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 31
http://library.link/vocab/subjectName
  • charities, exemption of income
  • charities, donations to
  • charities
  • non-discrimination
  • EU tax law
  • fundamental freedoms
  • justification
  • proportionality
Label
Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
Instantiates
Publication
Extent
XXII, 297 p.
Isbn
9789041138132
Label
Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
Publication
Extent
XXII, 297 p.
Isbn
9789041138132

Library Locations

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