The Resource Germany's Fiscal Court rules on tax deductibility of donations to foreign charities

Germany's Fiscal Court rules on tax deductibility of donations to foreign charities

Label
Germany's Fiscal Court rules on tax deductibility of donations to foreign charities
Title
Germany's Fiscal Court rules on tax deductibility of donations to foreign charities
Creator
Subject
Language
eng
Summary
The article provides a commentary on a recently published judgment (8 May 2015) in which the German Federal Fiscal Court specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. The authors state that whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent European Court of Justice rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
  • Haase, F
  • Steierberg, D
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • deductions
  • charities, donations to
Label
Germany's Fiscal Court rules on tax deductibility of donations to foreign charities
Instantiates
Publication
Label
Germany's Fiscal Court rules on tax deductibility of donations to foreign charities
Publication

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