La fiscalità del no profit nella dimensione europea

Translated title of the contribution: [Autom. eng. transl.] Taxation of non-profit in the European dimension

Andrea Quattrocchi*

*Corresponding author

Research output: Contribution to journalArticle

Abstract

After proposing a comparative examination relating to the most significant profiles of the taxation of non-profit entities within the legislation of some Member States, the contribution deepens the hypothesis, currently under study by the EU, relating to the creation of a European Foundation model, whose common application, according to the A., could justify, from an experimental point of view likely to be extended to other areas, the overcoming of the doubts related to the adoption of common rules of taxation. In this regard, according to the A., the unitary characterization of the tax provisions, intended on the one hand to assign tax relevance to donations, and on the other to provide for the (total or partial) non-taxation of the proceeds of the activity, should be enhanced of non-profit entities. This profile of "fiscal unity" between donors and entities, already latent in the current legislation of some Member States, could favor, with the appropriate stimuli coming from the EU, the adoption by the Member States of rules that abandon the optics derogation, outlining, for the entities in question, an own and autonomous tax regime.
Translated title of the contribution[Autom. eng. transl.] Taxation of non-profit in the European dimension
Original languageItalian
Pages (from-to)1245-1259
Number of pages15
JournalDIRITTO E PRATICA TRIBUTARIA
Volume84
Publication statusPublished - 2013

Keywords

  • no profit
  • no profit, fondazioni, agevolazioni fiscali
  • tax relief, foundations

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