Op zoek naar de heilige graal
Einde inhoudsopgave
Op zoek naar de heilige graal (FM nr. 174) 2022/11.8.3:11.8.3 Among religious institutions
Op zoek naar de heilige graal (FM nr. 174) 2022/11.8.3
11.8.3 Among religious institutions
Documentgegevens:
Dr. mr. M. Tydeman-Yousef, datum 01-12-2021
- Datum
01-12-2021
- Auteur
Dr. mr. M. Tydeman-Yousef
- JCDI
JCDI:ADS633616:1
- Vakgebied(en)
Inkomstenbelasting / Persoonsgebonden aftrek
Fiscaal bestuursrecht / Algemeen
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
There is a difference in fiscal treatment between religious institutions in different areas. This is related to the legal form of a church society for which various incentives apply.
In contrast to church societies, a limited obligation to publish financial data does not apply to rslis with another legal form. There is no objective and reasonable justification for this difference between religious institutions.
The exception for the obligation to publish the names of board members of church societies does not apply to religious institutions with a different legal form. There is no objective and reasonable justification for this difference.