Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law

Resource Information

The work Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law 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

Grenzüberschreitende Gemeinnützigkeit? - Vor der Entscheidung des EuGH im Fall "Centro di Musicologia Walter Stauffer" = Taxation of non-profit organisations and EC law

Creator

• Reimer, E

Subject

• EU law
• fundamental freedoms
• non-discrimination
• non-profit organization

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),

Geographic coverage

European Union

Language note

German