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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Tax Incentives for Charities in the European Union: Integration or Segregation?

Author

  • Sigrid Hemels

Editor

  • Karina Kim Egholm Elgaard
  • Rasmus Kristian Feldthusen
  • Axel Hilling
  • Matti Kukkonen

Summary, in English

Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. EU law is an integrating force for tax legislation applicable to charities. This chapter will discuss the European developments to answer the question whether we see an integration or a segregation regarding tax incentives for charities in the EU.

Department/s

  • Department of Business Law

Publishing year

2019-11-27

Language

English

Pages

81-102

Publication/Series

Fair Taxation and Corporate Social Responsibility

Document type

Book chapter

Publisher

Ex Tuto Publishing

Topic

  • Law (excluding Law and Society)

Keywords

  • Tax law
  • Charity
  • European Union

Status

Published

ISBN/ISSN/Other

  • ISBN: 978-87-420-0025-0