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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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Charity Crossing Borders: The Fundamental Freedoms' Influence on Charity and Donor Taxation in Europe


ISBN13: 9789041138132
Published: September 2011
Publisher: Kluwer Law International
Country of Publication: UK
Format: Hardback
Price: £104.00



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Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms.

In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law.

The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom.

Even in a fully harmonized scheme of charity and donor taxation, the Member States must observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following:-

  • types of relief schemes maintained for charities and donors;
  • administrative requirements;
  • international aspects (both inbound and outbound);
  • privileged donations and capital gains treatment of in-kind donations;
  • eligible donees;
  • whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms.
  • specific applicability of each of the relevant fundamental freedoms;
  • the issue of comparability;
  • justifications for restrictive measures in Member State practice; and
  • the issue of proportionality

Subjects:
Charities, Taxation
Contents:
About the Author
List of Abbreviations
Preface
Chapter 1 Introduction
Chapter 2 Charity and Donor Taxation in the European Union: A Comparative Study
Chapter 3 Charity and Donor Taxation in the Light of the Fundamental Freedoms
Chapter 4 Conclusions
Annex
Collected Volumes on Charity and Donor Taxation
Bibliography
Table of Cases
Index

Series: Eucotax

Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
To be published September 2017
Kluwer Law International
£93.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£104.00
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£112.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£112.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£104.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£104.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£104.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£108.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£189.00