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
Date Written: September 16, 2010
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: Suggested Citation