The implications of the Walter Stauffer case for charities, donors and governments

Resource Information

The work The implications of the Walter Stauffer case for charities, donors and governments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

The implications of the Walter Stauffer case for charities, donors and governments

Creator

• Hemels, S.J.C

Subject

• charities
• ECJ case law
• non-profit organization
• third countries (EU)
• charities, donations to

Language

eng

Summary

Following a brief description of the setting of the European Court of Justice (ECJ) judgment in the Walter Stauffer case and the different tax treatments of domestic and foreign charities in the European Union, the author discusses the case, the implications for donors and charities, the possible legislative changes, and whether or not the ECJ's judgment is relevant to charities located in third countries and/or European Economic Area Member States

Citation source

In: European taxation. - Amsterdam. - Vol. 47 (2007),

Geographic coverage

European Union

Language note

English