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Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?

Hemels, Sigrid LU orcid (2021) p.47-58
Abstract
This chapter discusses the position of philantropic organisations in EU tax law if they are active in other member states. There are no EU rules. However there is jurisprudence of the Court of Justice. The author analyses where we are in terms of tax provisions and specifically weather we are heading towards a single market for philanthropy.
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, philanthropy, European tax law, Charities
host publication
European Fiscal Essays
editor
Kavelaars, Peter
pages
12 pages
publisher
NLFiscaal
ISBN
9789082642919
language
English
LU publication?
yes
id
f09b7ca2-a3df-4c26-839d-dbb85a7c2eba
date added to LUP
2021-02-17 09:02:35
date last changed
2021-05-25 09:29:16
@inbook{f09b7ca2-a3df-4c26-839d-dbb85a7c2eba,
  abstract     = {{This chapter discusses the position of philantropic organisations in EU tax law if they are active in other member states. There are no EU rules. However there is jurisprudence of the Court of Justice. The author analyses where we are in terms of tax provisions and specifically weather we are heading towards a single market for philanthropy.}},
  author       = {{Hemels, Sigrid}},
  booktitle    = {{European Fiscal Essays}},
  editor       = {{Kavelaars, Peter}},
  isbn         = {{9789082642919}},
  keywords     = {{tax law; philanthropy; European tax law; Charities}},
  language     = {{eng}},
  month        = {{02}},
  pages        = {{47--58}},
  publisher    = {{NLFiscaal}},
  title        = {{Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?}},
  year         = {{2021}},
}