What If Gulbenkian Had Been Persche: Taxing Charitable Giving in Europe

Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011

19 Pages Posted: 16 Nov 2011

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: September 16, 2010

Abstract

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.

Keywords: Tax incentive, charity, free movement of capital, tax law, gift deduction, European Union

JEL Classification: H24, K34

Suggested Citation

Hemels, Sigrid, What If Gulbenkian Had Been Persche: Taxing Charitable Giving in Europe (September 16, 2010). Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011, Available at SSRN: https://ssrn.com/abstract=1959872

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

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