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?
(2015) HARN60 20151Department 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:
http://lup.lub.lu.se/student-papers/record/5435524
- author
- Danish, Melissa LU
- supervisor
- organization
- course
- HARN60 20151
- year
- 2015
- 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}},
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}},
}