Many EU Member States only grant tax incentives to resident charities. This limits the choice of donors and restricts the free movement of capital. The paper discusses this problem and the action taken by the European Commission, the ECJ (the Stauffer and Persche cases) and private organisations

Most tax lawyers are not very fond of tax incentives. When talking about simplifying taxes, an initial approach might be to abolish tax incentives. However, in some cases this abolishment may cause the loss of a useful and effective instrument for government policy. A good example of a policy...

This paper which was written for the 2012 EATLP conference ‘Taxation of Charities' (1 June 2012, Rotterdam) analyses whether the Proposal for a Council Regulation on the Statute for a European Foundation (Fundatio Europaea, in short FE) provides for an effective, efficient and feasible...

Paper for the Rust Conference July 2013 ‘Trends and Players in Tax Policy' organized by Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center together with the Research Council of Norway. It discusses trends in tax policy in the Netherlands as from 2000 (personal...

Governments both in developed and developing countries are facing the problem of value added tax (VAT) and sales tax evasion. This explains a growing interest in policies alternative to the traditional methods of deterrence. This paper describes the achievements resulting from a zero cost policy...

Based on a case study, answers are given on several questions regarding taxation and cross border charitable giving from a Dutch persective. This paper was written for the 2012 EATLP conference in Rotterdam

In the Netherlands, special tax incentives apply for so called ‘public benefit pursuing entities' (hereinafter PBEs). Currently, the Dutch tax authorities have registered 50.000 PBEs. The main criterion is not whether the activities or the entities are not for profit, but whether these...

One of the strategic goals defined in Lisbon in 2000 was to enhance innovation in the EU. The economic rationale for this government interference is a perceived market failure in the market for R&D activities. The idea is that without government interference the amount of R&D activities will be...