Publication details
Daňové zvýhodnění veřejně prospěšných činností v EU
| Title in English | Tax advantage of public beneficial activities in the European union |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Problematika zabezpečování veřejných služeb |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Tax advantage; nonprofit sector; public expediency; European union |
| Description | Paper deals with approach to the taxation of non profit organizations within the European Union countries that is derived from the definition of public expediency. Tax advantage could be used also by legal entities that are pursuing fulfilling of public expediency and also by subjects that help non profit organization by their financial resources and gifts. Paper also deals with position of private non profit organizations in connection with public expediency and their tax advantage in different European Union countries. |
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