Download Charity Crossing Borders: The Fundamental Freedoms' by Sabine Heidenbauer PDF

By Sabine Heidenbauer

in the course of the ecu Union, nationwide source of revenue tax structures aid charitable actions when it comes to preferential therapy. even if, a couple of Member States function reduction regimes which seem to set off the query of compatibility with Union legislations with appreciate to the basic freedoms. during this first examine to check charity and donor taxation regimes throughout quite a lot of Member States, the writer specializes in compatibility with ecu non-discrimination legislation. She examines twenty nationwide regimes, either relatively and from the point of view of overarching ecu legislations. The international locations lined are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, eire, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the uk. even supposing charity and donor taxation falls in the competence of the Member States, they have to still realize basic Union legislations and supply non-discriminatory remedy the place a truth development falls in the ambit of the elemental freedoms. during defining this framework, the learn addresses such matters because the following: sorts of reduction schemes maintained for charities and donors; administrative requisites; overseas facets (both inbound and outbound); privileged donations and capital earnings remedy of in-kind donations; eligible donees; even if and to what quantity charitable entities and donors can truly depend upon the basic freedoms; particular applicability of every of the proper primary freedoms; the problem of comparison; justifications for restrictive measures in Member kingdom perform; and the problem of proportionality.

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