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Tax Incentives for Charities in the European Union: Integration or Segregation?

Hemels, Sigrid LU orcid (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:
author
organization
publishing date
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}},
}