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Título: Fundatio Europaea : risk of abuse by tax shopping?
Autor(es): Birgit Weitemeyer
Resumo: The proposal made by the European Commission for a Regulation on a European Foundation raises the question of the repercussions on national non-profit organisation law of the supranational legal form for the cross-border activity of foundations. This article shows that the lever of automatic tax recognition means that severe inroads are to be expected in national non-profit organisation law. There is a need for modification of the economic activities of the FE, of the unlimited retention of the foundation's funds and with regard to the automatic recognition of the FE as a public benefit purpose entity in all Member States
Publicado em: In: ERA Forum. - Trier, [2000]-. - V. 14, n.º 2 (setembro 2013), p. 277-295
Assuntos: Eurojust | Cooperação judiciária internacional | Impostos | Direito tributario internacional
Veja também: Weitemeyer, Birgit
Localização: PP.249 (CEJ)