{"id":1513,"date":"2025-07-26T01:46:04","date_gmt":"2025-07-25T23:46:04","guid":{"rendered":"https:\/\/new.gfcie75.com\/?page_id=1513"},"modified":"2025-12-09T13:53:50","modified_gmt":"2025-12-09T12:53:50","slug":"dons-en-europe-fiscalite","status":"publish","type":"page","link":"https:\/\/gfcie75.com\/en\/dons-en-europe-fiscalite\/","title":{"rendered":"Donations in Europe \u2013 Taxation"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1513\" class=\"elementor elementor-1513\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac4595 e-flex e-con-boxed e-con e-parent\" data-id=\"3ac4595\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9fbecd3 e-con-full e-flex e-con e-child\" data-id=\"9fbecd3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-446f23c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"446f23c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Donations in Europe \u2013 Taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bfa83e elementor-icon-list--layout-inline elementor-align-center elementor-widget__width-initial elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2bfa83e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/gfcie75.com\/en\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Welcome<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/gfcie75.com\/en\/faire-un-don\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Make a donation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/gfcie75.com\/en\/dons-en-europe-fiscalite\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Donations in Europe \u2013 Taxation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c5be4d e-flex e-con-boxed e-con e-parent\" data-id=\"4c5be4d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecb8059 elementor-widget elementor-widget-heading\" data-id=\"ecb8059\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">COMPARATIVE STUDY OF TAXATION OF DONATIONS IN EUROPE\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f60fece spkdv_link elementor-widget elementor-widget-text-editor\" data-id=\"f60fece\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16ee2fb e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"16ee2fb\" data-element_type=\"container\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-8817549 elementor-widget elementor-widget-text-editor\" data-id=\"8817549\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><a style=\"font-style: inherit; font-weight: inherit; background-color: #ffffff;\" href=\"https:\/\/www.culture.gouv.fr\/thematiques\/mecenat\/particuliers\/comparaisons-internationales\">Taxation\u00a0<\/a><\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">The Persche ruling: Encouraging case law.<\/span><\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">In the Persche judgment, the Court of Justice of the European Union (CJEU) held that a German donor making a donation to a Portuguese NGO can, in principle, benefit from the tax advantage provided for by German law. It establishes the principle of eligibility for the tax advantage of deductibility of donations made to public interest organizations established in another EU Member State and specifies its conditions.<\/span><\/p><p>Donors located outside the European zone will not be able to claim tax relief in their country of origin.<\/p><p><a style=\"font-style: inherit; font-weight: inherit; background-color: #ffffff;\" href=\"https:\/\/www.google.com\/search?sxsrf=ALeKk01PWrx93NgTPO2nieZlPNAHBZtNrg%3A1593468890108&amp;ei=2mf6Xv6bBqmH1fAPu9m32Aw&amp;q=cours+de+l%27euros&amp;oq=cours+de+l%27euro+avec\"><strong>Live Euro Rates<\/strong><\/a><\/p><\/div><\/div><\/div><\/div><div class=\"elementor-element elementor-element-f4cf011 e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"f4cf011\" data-element_type=\"container\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-8d15174 e-con-full e-flex e-con e-child\" data-id=\"8d15174\" data-element_type=\"container\"><div class=\"elementor-element elementor-element-eb7411f elementor-widget elementor-widget-text-editor\" data-id=\"eb7411f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">\u00a0<\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7a437 elementor-widget elementor-widget-image\" data-id=\"2c7a437\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"963\" height=\"1024\" src=\"https:\/\/gfcie75.com\/wp-content\/uploads\/2025\/07\/v4-parlement-europeen-963x1024-1.jpg\" class=\"attachment-large size-large wp-image-1442\" alt=\"\" srcset=\"https:\/\/gfcie75.com\/wp-content\/uploads\/2025\/07\/v4-parlement-europeen-963x1024-1.jpg 963w, 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0-25.2 19.2-40.2 48-40.2 11.8 0 23.5 1.8 35.3 6.5v33.4c-10.8-5.8-24.5-9.1-35.3-9.1-7.5 0-12.1 2.2-12.1 7.7 0 16 54.3 8.4 54.3 50.7zm68.8-56.6h-27V275c0 20.9 22.5 14.4 27 12.6v28.9c-4.7 2.6-13.3 4.7-24.9 4.7-21.1 0-36.9-15.5-36.9-36.5l.2-113.9 34.7-7.4v30.8H191zm74 2.4c-4.5-1.5-18.7-3.6-27.1 7.4v84.4h-35.5V194.2h30.7l2.2 10.5c8.3-15.3 24.9-12.2 29.6-10.5h.1zm44.1 91.8h-35.7V194.2h35.7zm0-142.9l-35.7 7.6v-28.9l35.7-7.6zm74.1 145.5c-12.4 0-20-5.3-25.1-9l-.1 40.2-35.5 7.5V194.2h31.3l1.8 8.8c4.9-4.5 13.9-11.1 27.8-11.1 24.9 0 48.4 22.5 48.4 63.8 0 45.1-23.2 65.5-48.6 65.6zm160.4-51.5h-69.5c1.6 16.6 13.8 21.5 27.6 21.5 14.1 0 25.2-3 34.9-7.9V312c-9.7 5.3-22.4 9.2-39.4 9.2-34.6 0-58.8-21.7-58.8-64.5 0-36.2 20.5-64.9 54.3-64.9 33.7 0 51.3 28.7 51.3 65.1 0 3.5-.3 10.9-.4 12.9z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Payment<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Accueil Faire un don \u00c9TUDE COMPAR\u00c9E DE LA FISCALIT\u00c9 DES DONS EN EUROPE Fiscalit\u00e9\u00a0 L\u2019arr\u00eat Persche\u00a0: Une jurisprudence encourageante. Dans [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1513","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/pages\/1513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/comments?post=1513"}],"version-history":[{"count":22,"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/pages\/1513\/revisions"}],"predecessor-version":[{"id":3412,"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/pages\/1513\/revisions\/3412"}],"wp:attachment":[{"href":"https:\/\/gfcie75.com\/en\/wp-json\/wp\/v2\/media?parent=1513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}