Op zoek naar de heilige graal
Einde inhoudsopgave
Op zoek naar de heilige graal (FM nr. 174) 2022/11.8.1:11.8.1 Rslis versus other anbis
Op zoek naar de heilige graal (FM nr. 174) 2022/11.8.1
11.8.1 Rslis versus other anbis
Documentgegevens:
Dr. mr. M. Tydeman-Yousef, datum 01-12-2021
- Datum
01-12-2021
- Auteur
Dr. mr. M. Tydeman-Yousef
- JCDI
JCDI:ADS633507:1
- 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 tax treatment between rslis and other anbis in different areas.
For church societies there is a limited obligation to publish financial information, but not for rslis with another legal form and other anbis. Based on the fundamental principles, there might be a justification for the difference between church societies (as well as other rslis if the legal form of church societies would be open to rslis) on the one hand and other anbis on the other. This is because a full obligation to publish could interfere with rslis' freedom of organisation.
Church societies do not have to publish the names of their directors, because it would be contrary to privacy law for the religious beliefs of the directors to be traced as special personal data. This exception does not apply to other anbis, except for equity funds. There is no objective and reasonable justification for this difference.
In contrast to donations to pastors of rslis, donations to natural persons of other anbis are not deductible in the income tax. Insofar there is an identification of a natural person with the relevant anbi, there is no justification for this difference in tax treatment.
In applying the exception in the real estate tax, there is a difference in tax treatment between publicly accessible buildings used by rslis and other anbis, without any objective and reasonable justification.
The energy tax refund scheme does apply to immovable property used by rslis as well as to immovable property used by other anbis, but other anbis must meet an additional condition. There is no objective and reasonable justification for this difference in tax treatment.