Implications of the Walter Stauffer Case for Charities, Donors and European Governments

European Taxation, pp. 19-24, January 2007

11 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: November 28, 2008

Abstract

On 14 September 2006, the European Court of Justice (ECJ) gave its decision in Case C-386/04: Centro di Musicologia Walter Stauffer versus Finanzamt München für Körperschaften. This decision will have an important impact on the way European governments deal with charities in other EU member states. This treatment may include tax incentives such as corporate income tax exemptions, deductibility of gifts to such charities and exemption from gift and inheritance tax. After a rough sketch of different tax treatment of domestic and foreign charities in the EU the article discusses the Walter Stauffer case, the implications for donors and charities, the possible changes in legislation and the question whether the judgment is of relevance for (donations to) charities in third countries and/or European Economic Area (EEA) member states which are not members of the EU.

Keywords: tax law, charities, gift deduction, European Union

JEL Classification: L31, K34

Suggested Citation

Hemels, Sigrid, Implications of the Walter Stauffer Case for Charities, Donors and European Governments (November 28, 2008). European Taxation, pp. 19-24, January 2007, Available at SSRN: https://ssrn.com/abstract=1959923

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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