What If Gulbenkian Had Been Persche : Taxing Charitable Giving in Europe

Many EU Member States only grant tax incentives to resident charities. This limits the choice of donors and restricts the free movement of capital. The paper discusses this problem and the action taken by the European Commission, the ECJ (the Stauffer and Persche cases) and private organisations

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Year of publication:	2011
Authors:	Hemels, Sigrid
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Fundraising \| Steuervergünstigung \| Tax incentive \| EU-Staaten \| EU countries \| Wohltätigkeit \| Charity \| Europa \| Europe

Extent:	1 Online-Ressource (19 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 16, 2010 erstellt
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013118472