'What if Gulbenkian had been Persche: taxing charitable giving in Europe'
'Many EU Member States only grant tax incentives to resident charities.
This limits the choice of donors and restricts the free movement of
capital. The paper discusses this problem and the action taken by the
European Commission, the ECJ (the Stauffer and Persche cases) and
private organisations. The case law of the European Court of Justice
again set an important boundary to the fiscal autonomy of the EU Member
States'
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