EUConsult Information Service
2008 October
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News / Resources
Europe News/Resources
- Charities likely to gain from two European court decisions
Two judgments have been made in the European Court of Justice (ECJ) which are likely to benefit cross-border charities and sports groups. The first increases the likelihood that cross-border EU charitable donations may become tax-deductible, and the second allows sports clubs and associations to claim back at least three years’ VAT charges on subscriptions. Currently, UK law only allows donations made to a UK charity to benefit from tax relief and many other European states take a similar stance. But following a recent case involving a German man, Hein Persche, who successfully claimed a tax deduction for a donation-in-kind valued at approximately 18,180 euros to a Portuguese nursing home, the Advocate-General has suggested that the current stance is contrary to the principles of free movement of capital. A judgment from the ECJ is required for this view to become binding but it is highly unusual for the ECJ to deviate from an Advocate-General’s opinion.
Clive Cutbill, head of international philanthropy at law firm Withers LLP, said: “For donors, this is unmitigated good news. It means that it is likely they will soon be able to give tax-efficiently to any charity in the EU – provided they can prove that the charity satisfies the domestic meaning of ‘charitable’.”
- Discussion on recommendations of European Commission group on university fundraising
On 1 December 2008 the European Foundation Centre and Fondazione Cariplo are organising a workshop in Milan on the topic of ‘Fundraising by universities’. The workshop will be an opportunity to discuss the outcome and recommendations of the European Commission expert group convened to investigate how European universities can develop their fundraising activities and how other stakeholders can support them. The workshop will feature interventions from members of the expert group and well as representatives from European universities who have successfully embarked on fundraising activities.
- Study to assess fund-raising from philanthropy for research funding in European universities
A call for tenders was published on 13 September 2008 in relation to this study, which will assess the importance of philanthropic funding in European universities in general, and specifically in support of university-based research. It includes an identification of universities active in fund-raising from philanthropic sources. Afterwards, data will be collected and analysed notably in terms of their fund-raising structure and cost, degree of success, forms of philanthropic support, funds allocation, strategies and tactics adopted to raise funds for research, positive/negative impacts associated with the receipt of philanthropic funding for research, success and failure factors.
