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Europäische Gemeinnützigkeit

Nomos,  2020, 505 Pages, E-Book

ISBN 978-3-7489-1020-6

132,00 € incl. VAT
132,00 € incl. VAT
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englischThis 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.

»Wer Schmidts Werk gelesen hat, versteht nicht nur etwas von Gemeinnützigkeit im europäischen Zusammenhang; er hat auch einen umfassenden Einblick in Mechanismen des Gemeinwohls insgesamt erhalten.«
Dr. Ulrich Brömmling, StiftungsManager 3/2021
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