02.12.2024 No tax privileges for fundamentalist and extremist corporati ... In two recent decisions published on 28 November 2024, the Supreme Tax Court commented on the tax privileged non-profit status (public-benefit purpose) of extremist corporations and the presumption of conformity resulting from a Federation’s or a Land’s report on the protection of the constitution according to Sections 51 (3) sentence 2 of the German Fiscal Code. Categories: Supreme Tax Court casesKeywords: tax privilege, non-profit associations, ...
05.09.2023 EU Commission to facilitate the activities of cross-border a ... The European Commission adopted a proposal to facilitate cross-border activities of non-profit associations in the EU. It will improve the functioning of the Internal Market by removing legal and administrative barriers for non-profit associations that operate or wish to operate in more than one Member State, thus promoting the role non-profit associations play in generating economic and societal values in the EU and allow a level playing field between them. Categories: From EuropeKeywords: non-business, non-profit associations
