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Sigrid Hemels

Visiting professor

Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?

Author

Sigrid Hemels

Editor

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.

Department/s