The Resource Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)

Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)

Label
Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)
Title
Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)
Creator
Subject
Language
eng
Summary
The lack of a common understanding of what a charity is, and the general refusal of relief for cross-border gifts, can distort the charitable "market" by favouring local charities over those established in other countries. Territorial restrictions on tax incentives frequently add to the administrative costs of giving to charity, by forcing donors to use local charities as conduits for cross-border gifts. They may even dissuade a potential donor from giving at all. All of this may be about to change - at least within the EU. According to the opinion of Advocate General Mengozzi in the Persche case, terrritorial restrictions on tax incentives for charitable giving contravene the provisions of the EU Treaty regarding the free movement of capital
Citation source
In: Trusts & Trustees. - Saffron Walden. - Vol. 15 (2009),
http://library.link/vocab/creatorName
Lawrance, D
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • charities, donations to
  • tax incentive
  • ECJ case law
  • fundamental freedoms
Label
Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)
Instantiates
Publication
Label
Gift aid applies for a passport : Hein Persche v Finanzamt Lüdenscheid (C-318/07)
Publication

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      52.3736660 4.9336932
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