Advanced

An Examination of Some of the Cross-Border Tax Issues Surrounding Charities and Charitable Donors: To What Extent Can EU Member States Restrict the Reach of Their Charitable Tax Incentives and is State Aid an Issue?

Danish, Melissa LU (2015) HARN60 20151
Department of Business Law
Abstract
This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for charities and charitable giving can give rise to state aid issues. As charities enter commercial markets and operate alongside for-profit businesses, state aid becomes a relevant consideration. Charities that only engage in socially beneficial activities, and do not enter the commercial sphere, are unlikely to be the recipients of unlawful state... (More)
This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for charities and charitable giving can give rise to state aid issues. As charities enter commercial markets and operate alongside for-profit businesses, state aid becomes a relevant consideration. Charities that only engage in socially beneficial activities, and do not enter the commercial sphere, are unlikely to be the recipients of unlawful state aid. However, as charities become increasingly involved in economic activities, there is a greater likelihood that the tax incentives they receive under national law could be found to be in violation of the state aid provisions. (Less)
Please use this url to cite or link to this publication:
author
Danish, Melissa LU
supervisor
organization
course
HARN60 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
Charitable tax incentives, Charity, Charities, Donors, European Union, Social enterprise Non-profit, Not-for-profit, Free movement of capital
language
English
id
5435524
date added to LUP
2015-06-12 15:55:23
date last changed
2015-06-12 15:55:23
@misc{5435524,
  abstract     = {This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for charities and charitable giving can give rise to state aid issues. As charities enter commercial markets and operate alongside for-profit businesses, state aid becomes a relevant consideration. Charities that only engage in socially beneficial activities, and do not enter the commercial sphere, are unlikely to be the recipients of unlawful state aid. However, as charities become increasingly involved in economic activities, there is a greater likelihood that the tax incentives they receive under national law could be found to be in violation of the state aid provisions.},
  author       = {Danish, Melissa},
  keyword      = {Charitable tax incentives,Charity,Charities,Donors,European Union,Social enterprise Non-profit,Not-for-profit,Free movement of capital},
  language     = {eng},
  note         = {Student Paper},
  title        = {An Examination of Some of the Cross-Border Tax Issues Surrounding Charities and Charitable Donors: To What Extent Can EU Member States Restrict the Reach of Their Charitable Tax Incentives and is State Aid an Issue?},
  year         = {2015},
}