Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe

Resource Information

The work Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe 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, Books.

Label

Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe

Creator

• Heidenbauer, S

Subject

• charities
• charities, donations to
• charities, exemption of income
• EU tax law
• justification
• non-discrimination
• proportionality
• fundamental freedoms

Language

eng

Summary

This study deals with charity and donor taxation regimes across a wide range of EU Member States and focuses on compatibility with EU non-discrimination law. The author examines twenty national regimes, both comparatively and from the perspective of overarching EU law. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses the following issues: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EUCOTAX series on European taxation

Series volume

vol. 31