Tax Problems of Cultural Foundations and of Patronage in the European Community

Directorate-General For Translation European Commission

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• droit fiscal

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• Publié par: EUROPEAN-COMMISSION
• Nombre de lectures: 26
• Langue: English
• Poids de l'ouvrage: 2 Mo

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Ignace Claeys Boúúaert
Tax Problems of Cultural
Foundations and of Patronage
in the European Community
iwer/Commission of the European Communities ñ v<* './/9 ς. o * /\λ
Tax Problems of Cultural
Foundations and of Patronage '- L''(- ^G S 2-
in the European Community Ignace Claeys Boúúaert
Tax Problems of Cultural
Foundations and of Patronage
in the European Community
Kluwer/Commission of the European Communities Published in 1976 by
Kluwer, Law and Taxation Publishing Division,
Deventer, the Netherlands,
for the Commission of the European Communities,
Directorate-General Scientific and Technical Information and Information Management,
Luxembourg.
© ECSC, EEC, EAEC, Luxembourg, 1976
ISBN 90 200 0474 3
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acting on their behalf:
make any warranty or representation, express or implied, with respect to the accuracy,
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or that the use of any information, apparatus, method or process disclosed in this document
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use of, or for damages resulting from the use of any information, apparatus,
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All rights reserved. No part of this publication may be reproduced, stored in a
retrieval system, or transmitted in any form or by any means, electronic, mechanical,
photocopying, recording or otherwise, without the prior permission of the publishers. INTRODUCTION
The study presented in this volume is focused on
certain well-defined questions formulated by the services of the
European Economic Community, lhe Í»itf aahml fei u ρ,ι.ιιιιιι1 lllutf
"f + °^ 'iTntifm'i "f th" ■"·''·'" "°ΠΊΙΡΓ gfiPtif° rif tim fun 11111 ΐ r _ι " 111 ι
fctap point of->ÍLii lmUülL'iea lu lhe Li Lie;" The study was expected/
""""Yiir/*" emphasize practical applications rather than be a
juridical synthesis. In ir-·ΙΤΤΤΙΓΠΓΠΙ iX "°° mt ttlT °ÌP...flfn"tf*^
study to make any original contribution«*« lili Field of legal
science. Uulin ι '\ | um Ml III ili 11 ι 11 il towards the clearinr ut>
In view of this objective, it will be understood
that the comparative study of legal concepts had to be kept rather
brief, whereas other parts of the work, concerned with the
sociological description or the practical application of the
existing legal systems, have been more fully developed.
Anothgc^Qrvifnmiaiini »f^UÌL^ULI^UCLJ. ie"ïll lhe
omission of all 11 Γ , Finn ιι'ι'ι ι ι referring to the existing
documentation^ m Ofiuãlly considered essential in any scientific
The author has, as a matter of course, taken the
greatest care in assembling and using the documentation that was
available. He has been in direct contact with a tax specialist
in each of the countries ι un ι ι ni iì w inni lx ni ni ιι ι Ini nuli ι imi' of
thn yritiini nuinrtnnitir tn ιιηιηηπ hi* ■tfrinirt-r-i-r^YTit-ji—[-*-=-■-=—^—
who have helped him to collect information on their national rules,
ISP VO»
structures, and fccTav/id all digression 0a. controversia, questions
ties. Thi,»»* "being/ η
the general les, as stated
f
national tax legislations, are CO' nyali of
on tax law of the countries concerned ed. . All
hjid to be indicated/ This would havejfeade %he work more
'withqjlt any real^tilit/.
/Γη any event;, it is not likely that the present
volume ccbld'ijring to the/practitioners of the tax law in the
member states any new light on the tax system of their own
V
country. If this study has any merit, it would rather lie in
the fact that descriptions of national legislation are placed
together in a way intended to facilitate comparisons.
In addition to the study of national laws and
treatises, useful material was also found in a few publications
containing plurinational information. Of those the following
can be noted here :
1) Trusts and Foundations in Europe. A
Comparative Survey. Edited by Klaus Neuhoff and Uwe Pavel.
Published for the Stiftverband für die Deutsche Wissenschaft
by the Bedford Square Press of the National Council of Social
Service, 26 Bedford Square, London, WC1. This publication
contains the English translation (originally published in
German in 1971) of national reports, written by various authors
from twelve countries of Western Europe.
2) The Fiscal and Juridical Status of Foundations.
Published by the Agnelli Foundation (Torino), this collection
presents lectures delivered in 1972 on the juridical position and
fiscal treatment of foundations in eight countries of Western
Europe and the United States.
3) Guide to European Foundations. Also published
by Agnelli Foundation in 1973, this volume contains a lot of
valuable information on foundations in sixteen European countries.
1*) Cahiers de Droit Fiscal International, edited
by the International Fiscal Association, Volume LIV-b. This
volume contains the reports for the congress held at Rotterdam in
1969 on the subject : The possibilities and disadvantages of
extending national tax reduction measures, if any, to foreign
scientific, educational or charitable institutions.
Various interesting ideas can also be found both
in the Draft Convention on Taxation of Foundations, elaborated
in 1970 by the Interphil association, and in the discussions on
that subject in the Assembly of the Council of Europe. It
appeared not advisable, however, to cite such documents in the text
VI of this book, since their contents have not been reflected in
existing national law.
The author would like to express the hope that the
coming years may bring new progress in this field of tax harmoni­
zation.
I. Claeys Boûuaert
Ghent, August 1976
VII