Abstract
In the opinion of the Dutch Supreme Court, the Dutch ANBI registration condition for invoking the deduction for donations is not contrary to the free movement of capital (Article 63 TFEU). The registration condition means that the Inspector has designated the institution as a public benefit institution (ANBI. The Supreme Court sees no reason to refer questions to the Court of Justice for a preliminary ruling/ The author discusses the implications of this ruling of the Dutch Supreme Court.
| Translated title of the contribution | No gift deduction for foreign institutions without Dutch ANBI registration |
|---|---|
| Original language | Dutch |
| Pages (from-to) | 4-5 |
| Number of pages | 2 |
| Journal | NL Fiscaal |
| Volume | 2026 |
| Issue number | 0218 |
| Publication status | Published - 3 Feb 2026 |
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