Abstract
One of the 13 statutory sections of public benefit concerns religion, spirituality and philosophy of life (rsl). In this thesis, Mitra Tydeman examines whether there is a difference in tax treatment between (a) institutions under this heading (rsli) on the one hand and other public benefit purpose institutions (anbi) on the other; (b) rsli among themselves; (c) religious institutions among themselves, spiritual institutions among themselves as well as philosophical institutions among themselves and, if so, whether there is an objective and reasonable justification for this.
She highlights this topic from various perspectives: historical-social, constitutional, civil and fiscal. For the study, she formulates working definitions, after which she considers the role of rsl in Dutch society, the influence of international and national fundamental rights on the tax treatment of this category, the choice of legal form and the tax facilities for rsl.
Several facilities are closely linked to the legal form of denomination, which in practice is mainly used by traditional Jewish and Christian religious communities. Other facilities that are only open to institutions under the rsl heading have historically grown that way. Using an assessment framework, it examines whether there is an objective and reasonable justification for the differences identified. If there is no such justification, it makes recommendations to the legislator and regulator to remove the unjustified inequality.
She highlights this topic from various perspectives: historical-social, constitutional, civil and fiscal. For the study, she formulates working definitions, after which she considers the role of rsl in Dutch society, the influence of international and national fundamental rights on the tax treatment of this category, the choice of legal form and the tax facilities for rsl.
Several facilities are closely linked to the legal form of denomination, which in practice is mainly used by traditional Jewish and Christian religious communities. Other facilities that are only open to institutions under the rsl heading have historically grown that way. Using an assessment framework, it examines whether there is an objective and reasonable justification for the differences identified. If there is no such justification, it makes recommendations to the legislator and regulator to remove the unjustified inequality.
Translated title of the contribution | In search of the Holy Grail: A legal and fiscal examination of the anbi category of religion, spirituality and philosophical belief |
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Original language | Dutch |
Place of Publication | Deventer |
Publisher | Wolters Kluwer |
Number of pages | 408 |
Volume | 2022-1 |
ISBN (Print) | 9789013166798 |
Publication status | Published - 15 Apr 2022 |
Externally published | Yes |
Publication series
Name | Fiscale monografieën |
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Publisher | Wolters Kluwer |
Volume | 174 |