German Taxation Aspects of Non-Profit Organisations and Charitableness

Filippo Luigi Giambrone ()
Additional contact information
Filippo Luigi Giambrone: Universitá degli studi del Sannio

Chapter Chapter 3 in Non-Profit Organisations, Volume I, 2024, pp 47-68 from Palgrave Macmillan

Abstract: Abstract Effective EU cross-border charity management needs a specific tax framework, non-discrimination for the European Foundation, and a balance of law harmonization and inclusivity. The article explores the changing EU legal environment for non-profits, covering cross-border charity, non-discrimination, regulatory diversity, charity law nationalisation, and integration prospects via a European Foundation. The study examines EU legal frameworks for non-profits, analysing their development, challenges, and prospects with emphasis on the European social model, tax benefits, and the European Foundation concept. The study underscores the importance of harmonising charity law within the EU to address challenges such as cross-border activities, discriminatory practices, and diverse legal frameworks, suggesting a potential benefit in establishing a European Foundation for this purpose.

Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:pscchp:978-3-031-62399-8_3

Ordering information: This item can be ordered from
http://www.palgrave.com/9783031623998

DOI: 10.1007/978-3-031-62399-8_3

Access Statistics for this chapter

More chapters in Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().