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Charitable organisations

Hemels, Sigrid LU (2020) In Research Handbooks in European Law p.248-248
Abstract
This chapter focuses on the direct taxation issues arising vis-à-vis charities. Many charitable organizations are active in the EU. Because of their important role in civil society, they are often granted a special status in national tax legislation. The charity itself is not always the direct or statutory beneficiary of the tax incentives. However, the idea behind these incentives is that indirectly, or economically, the charity benefits. Definitions and tax legislation applicable to charities vary widely. Traditionally, some charities, such as missionary work, health organizations and development organizations were always crossing borders. With ongoing globalization, other charities, such as arts organizations and universities also... (More)
This chapter focuses on the direct taxation issues arising vis-à-vis charities. Many charitable organizations are active in the EU. Because of their important role in civil society, they are often granted a special status in national tax legislation. The charity itself is not always the direct or statutory beneficiary of the tax incentives. However, the idea behind these incentives is that indirectly, or economically, the charity benefits. Definitions and tax legislation applicable to charities vary widely. Traditionally, some charities, such as missionary work, health organizations and development organizations were always crossing borders. With ongoing globalization, other charities, such as arts organizations and universities also initiated activities abroad. Charities that did not confine themselves to the territory of their country of residence, came in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities.

In the past 15 years, European Union law and especially the fundamental freedoms included in the Treaty on the Functioning of the European Union have had a significant impact on charities. The impact could have been bigger if the Proposal for a Regulation on the Statute for a European Foundation (EF) had been adopted. In that case, a European legal form for charities would have been introduced. The Proposal obliged Member States to treat the EF, its donors and its beneficiaries equal to resident charities and to grant to them the same tax incentives. However, the Member States could not agree on this Proposal, even not after the tax provision was omitted, and it was withdrawn.


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author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
keywords
Tax law, European Union Law, Charities
host publication
Research Handbook on European Union Taxation Law
series title
Research Handbooks in European Law
editor
Panayi, Christiana ; Haslehner, Werner and Traversa, Edoardo
pages
268 pages
publisher
Cheltenham, UK: Edgar Elgar
external identifiers
  • scopus:85087893546
ISBN
9781788110846
9781788110839
language
English
LU publication?
yes
id
fd985667-ce59-4e9f-8ee2-89d0f7cd5025
date added to LUP
2020-03-03 08:15:52
date last changed
2020-08-02 06:58:43
@inbook{fd985667-ce59-4e9f-8ee2-89d0f7cd5025,
  abstract     = {This chapter focuses on the direct taxation issues arising vis-à-vis charities. Many charitable organizations are active in the EU. Because of their important role in civil society, they are often granted a special status in national tax legislation.  The charity itself is not always the direct or statutory beneficiary of the tax incentives. However, the idea behind these incentives is that indirectly, or economically, the charity benefits. Definitions and tax legislation applicable to charities vary widely.  Traditionally, some charities, such as missionary work, health organizations and development organizations were always crossing borders. With ongoing globalization, other charities, such as arts organizations and universities also initiated activities abroad.  Charities that did not confine themselves to the territory of their country of residence, came in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities.<br/><br/>In the past 15 years, European Union law and especially the fundamental freedoms included in the Treaty on the Functioning of the European Union  have had a significant impact on charities. The impact could have been bigger if the Proposal for a Regulation on the Statute for a European Foundation (EF)  had been adopted. In that case, a European legal form for charities would have been introduced. The Proposal obliged Member States to treat the EF, its donors and its beneficiaries equal to resident charities and to grant to them the same tax incentives.  However, the Member States could not agree on this Proposal, even not after the tax provision was omitted, and it was withdrawn. <br/><br/><br/>},
  author       = {Hemels, Sigrid},
  booktitle    = {Research Handbook on European Union Taxation Law},
  editor       = {Panayi, Christiana and Haslehner, Werner and Traversa, Edoardo},
  isbn         = {9781788110846},
  language     = {eng},
  month        = {01},
  pages        = {248--248},
  publisher    = {Cheltenham, UK: Edgar Elgar},
  series       = {Research Handbooks in European Law},
  title        = {Charitable organisations},
  year         = {2020},
}