![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Sigrid Hemels
Gästprofessor
![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?
Författare
Redaktör
- Peter Kavelaars
Summary, in English
This chapter discusses the position of philantropic organisations in EU tax law if they are active in other member states. There are no EU rules. However there is jurisprudence of the Court of Justice. The author analyses where we are in terms of tax provisions and specifically weather we are heading towards a single market for philanthropy.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2021-02-15
Språk
Engelska
Sidor
47-58
Publikation/Tidskrift/Serie
European Fiscal Essays
Dokumenttyp
Del av eller Kapitel i bok
Förlag
NLFiscaal
Ämne
- Law (excluding Law and Society)
Nyckelord
- tax law
- philanthropy
- European tax law
- Charities
Aktiv
Published
ISBN/ISSN/Övrigt
- ISBN: 9789082642919