The Commission has decided to refer France to the Court of Justice of the European Union regarding its tax system for donations made to bodies pursuing general-interest objectives and having their registered office in another EU or EEA Member State.

France exempts donations and bequests to public or public-interest bodies, including charities, from registration duties (taxes on transfers without consideration (droits de mutation à titre gratuit)) where such bodies are established in France. The organisations in question are public or public-interest bodies that exclusively allocate their resources to science, culture or art, or for cultural associations, etc., and which carry out their activities on French soil.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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