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Geen giftenaftrek voor buitenlandse instellingen zonder Nederlandse anbi-registratie

Tydeman,Mitra
Abstract
In the opinion of the Dutch Supreme Court, the Dutch ANBI registration condition for invoking the deduction for donations is not contrary to the free movement of capital (Article 63 TFEU). The registration condition means that the Inspector has designated the institution as a public benefit institution (ANBI. The Supreme Court sees no reason to refer questions to the Court of Justice for a preliminary ruling/ The author discusses the implications of this ruling of the Dutch Supreme Court.
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2026-02-03
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Tilburg University Research Output Collection
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Citation
Tydeman, M 2026, 'Geen giftenaftrek voor buitenlandse instellingen zonder Nederlandse anbi-registratie', NL Fiscaal, vol. 2026, no. 0218, pp. 4-5.
URI
https://hdl.handle.net/20.500.14602/105188
License
info:eu-repo/semantics/restrictedAccess
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