Europäische Gemeinnützigkeit
Keyword(s):
This thesis seeks to develop a conceptual framework for EU-compliant charity laws. It analyzes critically the legal practice that has emerged in many EU member states after the ECJ decisions in Stauffer and Persche: to require charitable “free movers” to comply with all charitable law requirements of the country in which tax exemption is sought (so-called “strict” comparability test). Further, the thesis focuses on the readiness of national charity laws to administer cross-border cases, the introduction of “new” national factors into charity laws and the proposal for a European Foundation Statute.
2020 ◽
Vol 7
(3)
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pp. 36-48
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2018 ◽
Vol 38
(3)
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pp. 274-294
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2016 ◽
Vol 66
(1)
◽
pp. 79-105
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2012 ◽
Vol 2
(1)
◽
pp. 145-165
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2018 ◽
Vol 7
(8)
◽
pp. 827-834
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