Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?
(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:
https://lup.lub.lu.se/record/f09b7ca2-a3df-4c26-839d-dbb85a7c2eba
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2021-02-15
- 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}}, }