The implications of the Walter Stauffer case for charities, donors and governments

Following a brief description of the setting of the European Court of Justice (ECJ) judgment in the Walter Stauffer case and the different tax treatments of domestic and foreign charities in the European Union, the author discusses the case, the implications for donors and charities, the possible legislative changes, and whether or not the ECJ's judgment is relevant to charities located in third countries and/or European Economic Area Member States.