Hemels , Sigrid --- "Charitable organizations" [2020] ELECD 168; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 248

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 12

Section Title: Charitable organizations

Author(s): Hemels , Sigrid

Number of pages: 21

Abstract/Description:

In this chapter, Sigrid Hemels examines the impact of EU law on charities. Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities undertake activities abroad and fall within the realm of EU law, for example, because of crossborder investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. In the past 15 years, EU law and especially the fundamental freedoms have had a significant impact on the direct tax position of charities. The author critically analyses these developments.