The Resource Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ

Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ

Label
Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ
Title
Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ
Creator
Subject
Language
eng
Summary
On 27 January 2009, the ECJ rendered its judgment in the Persche case. The focus lay on section 10b of the German Income Tax Act, pursuant to which donations may be deductible as special expenses, provided that certain conditions are met. The issues before the ECJ related on the one hand to donations and what is charitable in terms of tax law, and on the other hand to cross-border exchange of information. The author analyses the conclusions that can be drawn from the decision with respect to these topics
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Daurer, V
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • charities, donations to
  • ECJ case law
  • fundamental freedoms
  • discrimination
Label
Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ
Instantiates
Publication
Label
Die Rs. Persche : Spenden auf dem Prüfstand des Gemeinschaftsrechts = The Persche case : charitable donations under scrutiny of the ECJ
Publication

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