What if Gulbenkian had been Persche: taxing charitable giving in Europe

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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. The case law of the European Court of Justice again set an important boundary to the fiscal autonomy of the EU Member States.
Original languageEnglish
Pages (from-to)137-155
Number of pages19
JournalRevista de finanças públicas e direito fiscal
Volume3
Issue number4
Publication statusPublished - 2011

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