La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ?
The analysis of tax incentives provided to religious organizations in European countries allows to highlight their alignment with non-profit organizations acting for public benefit. The examination of tax deductibility for donations from individuals and companies leads to identify common key criteri...
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| Format: | Article |
| Language: | English |
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Presses universitaires de Strasbourg
2016-05-01
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| Series: | Revue du Droit des Religions |
| Online Access: | http://journals.openedition.org/rdr/1032 |
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doaj-c17cd1cf033543439cddd2b01d38a27b2021-05-03T02:11:19ZengPresses universitaires de StrasbourgRevue du Droit des Religions2493-86372534-74622016-05-011395410.4000/rdr.1032La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ?Françoise CurtitThe analysis of tax incentives provided to religious organizations in European countries allows to highlight their alignment with non-profit organizations acting for public benefit. The examination of tax deductibility for donations from individuals and companies leads to identify common key criteria and to suggest the application of similar tax measures for all public benefit entities. While removing specific measures as sources of inequality, the assimilation of denominational organizations - whatever their legal status and degree of State recognition - into the category of public benefit associations would constitute an alternative approach to funding of religions contributing to religious pluralism.http://journals.openedition.org/rdr/1032 |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Françoise Curtit |
| spellingShingle |
Françoise Curtit La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? Revue du Droit des Religions |
| author_facet |
Françoise Curtit |
| author_sort |
Françoise Curtit |
| title |
La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? |
| title_short |
La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? |
| title_full |
La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? |
| title_fullStr |
La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? |
| title_full_unstemmed |
La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ? |
| title_sort |
la fiscalité des cultes en europe : vers la fin de la singularité religieuse ? |
| publisher |
Presses universitaires de Strasbourg |
| series |
Revue du Droit des Religions |
| issn |
2493-8637 2534-7462 |
| publishDate |
2016-05-01 |
| description |
The analysis of tax incentives provided to religious organizations in European countries allows to highlight their alignment with non-profit organizations acting for public benefit. The examination of tax deductibility for donations from individuals and companies leads to identify common key criteria and to suggest the application of similar tax measures for all public benefit entities. While removing specific measures as sources of inequality, the assimilation of denominational organizations - whatever their legal status and degree of State recognition - into the category of public benefit associations would constitute an alternative approach to funding of religions contributing to religious pluralism. |
| url |
http://journals.openedition.org/rdr/1032 |
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AT francoisecurtit lafiscalitedesculteseneuropeverslafindelasingularitereligieuse |
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