The Resource Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
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The item Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- For a long time, taxation of non-profit organisations was not considered to be an issue of EC tax law. Since the German Bundesfinanzhof has requested a preliminary ruling from the ECJ in 2004 in the Stauffer case, however, it has become a matter of dispute whether the non-discrimination requirements of the fundamental freedoms should be extended to non-profit activities. The article reflects on the dual impact of the fundamental freedoms on this case: (1) the residence requirement and (2) the "import" of Italian requirements for non-profit institutions to Germany. Given that only question (1) has been presented to the ECJ, the author suggests that the ECJ may indeed confirm the applicability of the fundamental freedoms in this respect. Nevertheless, the Bundesfinanzhof should dismiss the appeal - because question (2) is to be answered in the negative
- Language
- eng
- Label
- Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
- Title
- Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
- Language
- eng
- Summary
- For a long time, taxation of non-profit organisations was not considered to be an issue of EC tax law. Since the German Bundesfinanzhof has requested a preliminary ruling from the ECJ in 2004 in the Stauffer case, however, it has become a matter of dispute whether the non-discrimination requirements of the fundamental freedoms should be extended to non-profit activities. The article reflects on the dual impact of the fundamental freedoms on this case: (1) the residence requirement and (2) the "import" of Italian requirements for non-profit institutions to Germany. Given that only question (1) has been presented to the ECJ, the author suggests that the ECJ may indeed confirm the applicability of the fundamental freedoms in this respect. Nevertheless, the Bundesfinanzhof should dismiss the appeal - because question (2) is to be answered in the negative
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
- http://library.link/vocab/creatorName
- Reimer, E
- Geographic coverage
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- EU law
- non-profit organization
- non-discrimination
- fundamental freedoms
- Label
- Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
- Label
- Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Grenz%C3%BCberschreitende-Gemeinn%C3%BCtzigkeit---Vor-der/5FU212IAzxo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Grenz%C3%BCberschreitende-Gemeinn%C3%BCtzigkeit---Vor-der/5FU212IAzxo/">Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
