EFC Legal Briefings Archive

European Court of Justice ruling finds Austrian rules on tax incentives for gifts for R&D incompatible with TFEU Publication Year: 2011 Legal briefing - European Court of Justice ruling finds Austrian rules on tax incentives for gifts for R&D incompatible with TFEU
European Court of Justice ruling finds Belgian inheritance tax provisions in breach of EU rules on free movement of capital Publication Year: 2011 Legal briefing - European Court of Justice ruling finds Belgian inheritance tax provisions in breach of EU rules on free movement of capital
European Commission refers Netherlands to court over discriminatory treatment of foreign public benefit organisations Publication Year: 2011 The European Commission has taken the decision to refer the Netherlands to the European Court of Justice (ECJ) over the country’s discriminatory tax treatment of gifts to foreign charities.
Netherlands requested by European Commission to change discriminatory tax laws Publication Year: 2010 The European Commission has issued a series of requests to the Netherlands concerning its taxation of real estate income for non-resident public benefit organisations and the taxation of interests held by non-resident public benefit organisations.
UK extends tax incentives to cross-border giving Publication Year: 2010 The UK Chancellor has announced the extension of tax incentives to cross-border giving, as part of the 2010 Budget Report.
European Commission requests Netherlands to change its rules on cross-border giving Publication Year: 2010 The European Commission has issued a formal request to the Netherlands to change its rules concerning tax incentives for local tax payers making donations to foreign-based public benefit organisations.
UK delays launch of Charitable Incorporated Organisation legal form Publication Year: 2010 The introduction of a new legal form for charities in the UK has been delayed and is now not expected to come into force until late 2010 or early 2011.
Commission considers Danish VAT exemptions in conflict with EC Treaty Publication Year: 2010 The European Commission continues to review how Member States have introduced social exemptions in the field of VAT. It has recently formally requested Denmark to change its law regarding the application of certain exemptions under the VAT Directive.
UK charities extending application of Gift Aid tax relief Publication Year: 2010 By acting as an agent for donors of goods to charity shops, selling the items on their behalf, UK charities are able to claim Gift Aid on the donation, increasing the value of the funds raised through the sale of the items by 28%.
Belgium introduces tax effective cross-border giving Publication Year: 2010 Belgian law now states that donations to qualifying domestic institutions or to similar institutions from another member state of the European Economic Area, which are recognised in a similar manner, will be tax deductible for the donor.

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EFC Legal Briefings Archive

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