Tax Incentives for Charities in the European Union: Integration or Segregation?
(2019) p.81-102- Abstract
- Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. EU law is an integrating force for tax legislation applicable to charities. This chapter will discuss the European developments to answer the question whether we see an integration or a segregation regarding tax incentives for charities in the EU.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/8c810029-6d07-423c-a91e-164fced677c1
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2019-11-27
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- Tax law, Charity, European Union
- host publication
- Fair Taxation and Corporate Social Responsibility
- editor
- Egholm Elgaard, Karina Kim ; Feldthusen, Rasmus Kristian ; Hilling, Axel and Kukkonen, Matti
- pages
- 22 pages
- publisher
- Ex Tuto Publishing
- ISBN
- 978-87-420-0025-0
- language
- English
- LU publication?
- yes
- id
- 8c810029-6d07-423c-a91e-164fced677c1
- date added to LUP
- 2019-12-07 11:53:42
- date last changed
- 2019-12-09 10:24:11
@inbook{8c810029-6d07-423c-a91e-164fced677c1, abstract = {{Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. EU law is an integrating force for tax legislation applicable to charities. This chapter will discuss the European developments to answer the question whether we see an integration or a segregation regarding tax incentives for charities in the EU.}}, author = {{Hemels, Sigrid}}, booktitle = {{Fair Taxation and Corporate Social Responsibility}}, editor = {{Egholm Elgaard, Karina Kim and Feldthusen, Rasmus Kristian and Hilling, Axel and Kukkonen, Matti}}, isbn = {{978-87-420-0025-0}}, keywords = {{Tax law; Charity; European Union}}, language = {{eng}}, month = {{11}}, pages = {{81--102}}, publisher = {{Ex Tuto Publishing}}, title = {{Tax Incentives for Charities in the European Union: Integration or Segregation?}}, year = {{2019}}, }