Home » News » The European Court of Justice rules on tax deductions for charities
Home » News & Announcements » The European Court of Justice rules on tax deductions for charities
The European Court of Justice rules on tax deductions for charities
PUBLISHED: FEBRUARY 3, 2009
On January 27, 2009, the European Court of Justice (“ECJ”) issued its decision in Hein Persche v Finanzamt Lüdenscheid. The ECJ examined whether a tax deduction for cross-border gifts is encompassed by the free movement of capital guaranteed by European Community law.
As summarized in the ECJ’s press release:
where a body recognised as charitable in one Member State satisfies the requirements imposed for that purpose by the law of another Member State and where its object is the promotion of the very same general public interests, so that it would be likely to be recognised as charitable in the latter Member State, the authorities of the latter Member State cannot deny that body the right to equal treatment [for tax deductibility] solely on the ground that it is not established in its territory.
To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
Functional
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.