Sigrid Hemels - Academia.edu (original) (raw)
Papers by Sigrid Hemels
Springer International Publishing eBooks, Dec 30, 2022
A reduced VAT rate can apply to works of art. The definition of art which is used for this benefi... more A reduced VAT rate can apply to works of art. The definition of art which is used for this beneficial treatment, can differ from the definition of art which experts use. This is particularly the case when regarding photographs. The central question in this article is to whether this different view can be based on inherent characteristics of VAT as the Court of Justice of the European Union (ECJ) claims. In order to answer this question, the article will start with a short overview of the benefits for works of art, followed by the definitions used for customs duties and VAT. The core part of this article includes an analysis of the case law applying these definitions to photographs: the 1989 Raab case and the 2019 Regards case.
Intertax
Governments both in developed and developing countries are facing the problem of value added tax ... more Governments both in developed and developing countries are facing the problem of value added tax (VAT) and retail sales tax (RST) evasion. This explains a growing interest in policies alternative to the traditional methods of deterrence. This paper describes the achievements resulting from a zero cost policy against VAT and RST evasion based on rewards. Customers are encouraged to request an invoice by changing the invoice into a lottery ticket, thereby making VAT and RST fraud and evasion more difficult for suppliers. Such a policy has, for example, been introduced in some Asian countries. After having characterized VAT and RST evasion as a special kind of public good situation, a theoretical explanation based on behavioral Economics models of the success empirically registered by this policy will be discussed. Given this theoretical framework, we then introduce an empirical test in order to verify the ex-ante applicability of the policy described in different socio-economic contex...
Toezicht als tegenkracht. Advies over de oprichting van een inspectie op de domeinen (overheidsge... more Toezicht als tegenkracht. Advies over de oprichting van een inspectie op de domeinen (overheidsgebieden) belastingen, toeslagen en douane.
Tax Governance, maatschappelijke verantwoordelijkheid en ethiek. Tijd voor een code?, Dec 1, 2020
Het Financieele Dagblad; pp 25-25 (2021), May 4, 2021
Het Financieele Dagblad; pp 25-25 (2021), Jul 1, 2021
EC Tax Review, 2012
On 8 February 2012 the European Commission proposed a Statute for a European Foundation. In this ... more On 8 February 2012 the European Commission proposed a Statute for a European Foundation. In this article the Proposal is discussed in the broader context of government support for foundations in the European framework. Therefore, before the Proposal is discussed, the position of foundations in Europe and their role in the Member States' welfare states is briefly analysed. FEs situated in another Member State must be entitled to the same tax treatment as resident foundations. The authors briefly discuss the European case-law with regard to charities and donors. This review is necessary to investigate in what way the Proposal deviates from the current case-law and what the possible implications are for charities, donors and the policy of Member States. The authors conclude that the Proposal for a European Foundation could enhance the cross-border development of charities within the EU and help building a European civil society. Case-law leaves much room for Member States to regula...
EC Tax Review, 2010
Where a parent company owns a controlling interest in a subsidiary resident in another Member Sta... more Where a parent company owns a controlling interest in a subsidiary resident in another Member State the question arises whether Article 43 EC Treaty (the freedom of establishment), Article 56 EC Treaty (the free movement of capital), or both articles may be relied upon by the taxpayer to challenge domestic law for breach of the EC Treaty. That is, is there a mandatory order of priority between these freedoms in such cases? This question has wide relevance since the freedom of establishment cannot be relied upon in third-country situations whereas the free movement of capital can. The European Court of Justice (ECJ) and several national courts have ruled on this question. However, the ECJ case law does not give clear guidance and national courts have come to opposite conclusions. This article gives an overview of the ECJ case law against the background of which the decisions of the national courts are analysed. We come to the conclusion that the question of which freedom takes priori...
Het Financieele Dagblad; pp 25-25 (2021), Oct 21, 2021
Intertax, 2009
Most Member States of the European Union only grant tax incentives for donations to resident char... more Most Member States of the European Union only grant tax incentives for donations to resident charities. This restricts the free movement of capital and freedom of establishment and results in limiting the choice of donors to domestic charities and limits charities to resident donors in their fundraising. In the Centro di Musicologia Walter Stauffer v. Finanzamt München für Körperschaften case and the Hein Persche v. Finanzamt Lüdenscheid case, the European Court of Justice (ECJ) has forbidden this restriction. However, not only did most Member States not adjust their legislation after the Stauffer case, also, the ‘host-state control’ solution of the ECJ may in fact still make it impossible for charities to attract funds from different Member States. This paper first discusses an alternative solution at a decentralized level: home-state control through mutual recognition. However, it seems unlikely that this solution is politically feasible. Therefore, the paper addresses the questio...
European philanthropy is as diverse as European societies. This latest research conducted by lead... more European philanthropy is as diverse as European societies. This latest research conducted by leading experts provides insights into the legal and social landscape of philanthropy across Europe. Each pro le contains information such as requirements for registration, reporting, economic activity, and governance, tax treatment as well as trends and developments. To date, we have released country reports for the 27 EU member states. Further 13 country reports will follow in the first half of 2021. These country reports would not have been possible without the contribution and rigorous analysis of the national experts to whom we are indebted. We would also like to acknowledge that these country profiles were first launched in 2002 by the EFC and have been updated every few years since. This fifth edition has been published under the Philanthropy Advocacy initiative, a joint Dafne and EFC project.
Law & Society: Public Law eJournal, 2006
The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks ... more The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks of tax incentives. The paper also examines how tax incentives can be designed to increase the involvement of the public with the arts, while minimising the drawbacks of using tax law for funding the arts.
Because of their important role in civil society, charities are often granted a special status in... more Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. EU law is an integrating force for tax legislation applicable to charities. This chapter will discuss the European developments to answer the question whether we see an integration or a segregation regarding tax incentives for charities in the EU.
markdownabstract__Abstract__ Bijdrage voor de bijzondere uitgave van Vakstudie Nieuws ter gelegen... more markdownabstract__Abstract__ Bijdrage voor de bijzondere uitgave van Vakstudie Nieuws ter gelegenheid van het afscheid van Leo Stevens Aangesloten wordt bij een artikel van Leo Stevens uit 1981 waarin hij beschrijft waarom de overheid het verenigingsleven subsidieert. Hij wijst er op dat dit door directe subsidies en fiscale faciliteiten kan. In dit kader bespreekt hij de giftenaftrek.
Springer International Publishing eBooks, Dec 30, 2022
A reduced VAT rate can apply to works of art. The definition of art which is used for this benefi... more A reduced VAT rate can apply to works of art. The definition of art which is used for this beneficial treatment, can differ from the definition of art which experts use. This is particularly the case when regarding photographs. The central question in this article is to whether this different view can be based on inherent characteristics of VAT as the Court of Justice of the European Union (ECJ) claims. In order to answer this question, the article will start with a short overview of the benefits for works of art, followed by the definitions used for customs duties and VAT. The core part of this article includes an analysis of the case law applying these definitions to photographs: the 1989 Raab case and the 2019 Regards case.
Intertax
Governments both in developed and developing countries are facing the problem of value added tax ... more Governments both in developed and developing countries are facing the problem of value added tax (VAT) and retail sales tax (RST) evasion. This explains a growing interest in policies alternative to the traditional methods of deterrence. This paper describes the achievements resulting from a zero cost policy against VAT and RST evasion based on rewards. Customers are encouraged to request an invoice by changing the invoice into a lottery ticket, thereby making VAT and RST fraud and evasion more difficult for suppliers. Such a policy has, for example, been introduced in some Asian countries. After having characterized VAT and RST evasion as a special kind of public good situation, a theoretical explanation based on behavioral Economics models of the success empirically registered by this policy will be discussed. Given this theoretical framework, we then introduce an empirical test in order to verify the ex-ante applicability of the policy described in different socio-economic contex...
Toezicht als tegenkracht. Advies over de oprichting van een inspectie op de domeinen (overheidsge... more Toezicht als tegenkracht. Advies over de oprichting van een inspectie op de domeinen (overheidsgebieden) belastingen, toeslagen en douane.
Tax Governance, maatschappelijke verantwoordelijkheid en ethiek. Tijd voor een code?, Dec 1, 2020
Het Financieele Dagblad; pp 25-25 (2021), May 4, 2021
Het Financieele Dagblad; pp 25-25 (2021), Jul 1, 2021
EC Tax Review, 2012
On 8 February 2012 the European Commission proposed a Statute for a European Foundation. In this ... more On 8 February 2012 the European Commission proposed a Statute for a European Foundation. In this article the Proposal is discussed in the broader context of government support for foundations in the European framework. Therefore, before the Proposal is discussed, the position of foundations in Europe and their role in the Member States' welfare states is briefly analysed. FEs situated in another Member State must be entitled to the same tax treatment as resident foundations. The authors briefly discuss the European case-law with regard to charities and donors. This review is necessary to investigate in what way the Proposal deviates from the current case-law and what the possible implications are for charities, donors and the policy of Member States. The authors conclude that the Proposal for a European Foundation could enhance the cross-border development of charities within the EU and help building a European civil society. Case-law leaves much room for Member States to regula...
EC Tax Review, 2010
Where a parent company owns a controlling interest in a subsidiary resident in another Member Sta... more Where a parent company owns a controlling interest in a subsidiary resident in another Member State the question arises whether Article 43 EC Treaty (the freedom of establishment), Article 56 EC Treaty (the free movement of capital), or both articles may be relied upon by the taxpayer to challenge domestic law for breach of the EC Treaty. That is, is there a mandatory order of priority between these freedoms in such cases? This question has wide relevance since the freedom of establishment cannot be relied upon in third-country situations whereas the free movement of capital can. The European Court of Justice (ECJ) and several national courts have ruled on this question. However, the ECJ case law does not give clear guidance and national courts have come to opposite conclusions. This article gives an overview of the ECJ case law against the background of which the decisions of the national courts are analysed. We come to the conclusion that the question of which freedom takes priori...
Het Financieele Dagblad; pp 25-25 (2021), Oct 21, 2021
Intertax, 2009
Most Member States of the European Union only grant tax incentives for donations to resident char... more Most Member States of the European Union only grant tax incentives for donations to resident charities. This restricts the free movement of capital and freedom of establishment and results in limiting the choice of donors to domestic charities and limits charities to resident donors in their fundraising. In the Centro di Musicologia Walter Stauffer v. Finanzamt München für Körperschaften case and the Hein Persche v. Finanzamt Lüdenscheid case, the European Court of Justice (ECJ) has forbidden this restriction. However, not only did most Member States not adjust their legislation after the Stauffer case, also, the ‘host-state control’ solution of the ECJ may in fact still make it impossible for charities to attract funds from different Member States. This paper first discusses an alternative solution at a decentralized level: home-state control through mutual recognition. However, it seems unlikely that this solution is politically feasible. Therefore, the paper addresses the questio...
European philanthropy is as diverse as European societies. This latest research conducted by lead... more European philanthropy is as diverse as European societies. This latest research conducted by leading experts provides insights into the legal and social landscape of philanthropy across Europe. Each pro le contains information such as requirements for registration, reporting, economic activity, and governance, tax treatment as well as trends and developments. To date, we have released country reports for the 27 EU member states. Further 13 country reports will follow in the first half of 2021. These country reports would not have been possible without the contribution and rigorous analysis of the national experts to whom we are indebted. We would also like to acknowledge that these country profiles were first launched in 2002 by the EFC and have been updated every few years since. This fifth edition has been published under the Philanthropy Advocacy initiative, a joint Dafne and EFC project.
Law & Society: Public Law eJournal, 2006
The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks ... more The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks of tax incentives. The paper also examines how tax incentives can be designed to increase the involvement of the public with the arts, while minimising the drawbacks of using tax law for funding the arts.
Because of their important role in civil society, charities are often granted a special status in... more Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. EU law is an integrating force for tax legislation applicable to charities. This chapter will discuss the European developments to answer the question whether we see an integration or a segregation regarding tax incentives for charities in the EU.
markdownabstract__Abstract__ Bijdrage voor de bijzondere uitgave van Vakstudie Nieuws ter gelegen... more markdownabstract__Abstract__ Bijdrage voor de bijzondere uitgave van Vakstudie Nieuws ter gelegenheid van het afscheid van Leo Stevens Aangesloten wordt bij een artikel van Leo Stevens uit 1981 waarin hij beschrijft waarom de overheid het verenigingsleven subsidieert. Hij wijst er op dat dit door directe subsidies en fiscale faciliteiten kan. In dit kader bespreekt hij de giftenaftrek.