Charity Crossing Borders: The Fundamental Freedoms' Influence on Charity and Donor Taxation in Europe
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. 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 such issues as the following: 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.
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14 September 15 December 27 January apply Austrian Bundesfinanzhof charitable entities charitable purposes charity and donor charity’s Commission/Italy corporate donors corporate income tax cross-border donations December deduction dividends domestic donations received donor taxation economic activities Eicker eligible donees entity’s EStG Estonia et seqq europašischen European Commission European Economic Area European Union exemption Federal Finance Court Finance Act 2010 foreign charities free movement freedom of establishment freedom to provide fušr fundamental freedoms gemeinnuštzige Gemeinnuštzigkeits German gift aid Grundfreiheiten individual donors judgment KStG Lithuania m.no Member movement of capital movement of services mutual assistance non-profit October paras particular Persche Public Benefit Organisations pursued recipient refer regime relevant remuneration requirement resident charities respect restriction schemes September 2006 seqq Stauffer Stix-Hackl tax authorities tax law tax relief tax treaties tax treatment taxable taxpayer TFEU third country Union law United Kingdom