Persche v Finanzamt Lüdenscheid (Case C-318/07); [2009] WLR (D) 27
“It was contrary to Community law to refuse income tax deductibility for a donation to a charity established in another member state where it was allowed in the case of charities established in the taxpayer’s state and the taxpayer had no opportunity to show that the donation satisfied the legislative requirements for the grant of deductibility.”
WLR Daily, 28th January 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
