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Vol 23 No 2 Feb/March 2018

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Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
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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

Low stock.

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

Charities, Taxation
About the Author
List of Abbreviations
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
Collected Volumes on Charity and Donor Taxation
Table of Cases

Series: Eucotax Series on European Taxation

Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
Price on Application
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International