Research output per year
Research output per year
Abstract
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.
| Original language | English |
|---|---|
| Title of host publication | European Fiscal Essays |
| Editors | Peter Kavelaars |
| Place of Publication | Amsterdam |
| Publisher | NLFiscaal |
| Pages | 47-58 |
| Number of pages | 12 |
| ISBN (Print) | 9789082642919 |
| Publication status | Published - 2021 Feb 15 |
Subject classification (UKÄ)
- Law (excluding Law and Society)
Free keywords
- tax law
- philanthropy
- European tax law
- Charities
Fingerprint
Dive into the research topics of 'Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?'. Together they form a unique fingerprint.Research output
- 1 Book chapter
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Tax Incentives for Charities in the European Union: Integration or Segregation?
Hemels, S., 2019 Nov 27, Fair Taxation and Corporate Social Responsibility. Egholm Elgaard, K. K., Feldthusen, R. K., Hilling, A. & Kukkonen , M. (eds.). Copenhagen: Ex Tuto Publishing, p. 81-102 22 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
Activities
- 1 Presentation
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Tax incentives for charities in the European Union: integration or segregation?
Hemels, S. (Presenter)
2018 Nov 13Activity: Talk or presentation › Presentation