Private Gemeinwohlfinanzierung und subjektives Recht

With the Persche ruling of the European Court of Justice, a subjective right to EU-wide tax advantages for private financing for the common good seemed tangible. The thesis examines the Constitution and Union law for such a right as well as the existence of a subjective right resulting from the influence of the fundamental freedoms on State tax concessions. Insofar as all EU states grant tax concessions to private financing for the common good, the fundamental freedoms extend these concessions throughout the Union. For this reason, the tax benefits for donations in Sweden and the United Kingdom are examined as examples. Alternatives at the secondary EU law (European Foundation) are also considered.