Taxation and Cultural Heritage

Taxation and Cultural Heritage

A comparative and interdisciplinary study on how tax law and budgetary policies - both international and domestic - have an impact on the protection and promotion of cultural heritage.

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Bibliographic Details
Main Author: Federico, Lorenzo del
Format: eBook
Language:English
Published: Amsterdam : IBFD Publications USA, Incorporated, 2022.
Subjects:
Cultural property > Taxation > Law and legislation.
Cultural property > Protection (International law).
Cultural property > Protection > Law and legislation.
Cultural property > Protection (International law)
Cultural property > Protection > Law and legislation
Online Access:Click for online access
Table of Contents:
  • Cover
  • Title
  • Copyright
  • Chapter 1: Introduction
  • Chapter 2: Public Finance and Tax Measures for Cultural Heritage: Issues, Methodologies and Guidelines
  • 2.1. Themes, problems and objectives
  • 2.2. The reasons why states finance cultural heritage
  • 2.3. The policies of the European Union
  • 2.3.1. From the prohibition to modernization of State aid
  • 2.4. The role of UNESCO and its current crisis
  • 2.5. Comparative analysis
  • Part 1: International and European Legal Framework
  • Chapter 3: The OECD Guidelines and Their Impact on National Policies for Cultural Heritage
  • Summary
  • 3.1. Introduction
  • 3.2. Public intervention for culture
  • The cultural economics perspective
  • 3.3. Policy transfer
  • 3.4. The notion of culture
  • 3.5. The OECD
  • A brief introduction
  • 3.6. The OECD and cultural heritage
  • 3.7. Conclusion
  • Chapter 4: The Funding of World Cultural Heritage by UNESCO
  • 4.1. Introduction
  • 4.2. Internal organization and financial resources
  • 4.3. Direct funding from UNESCO
  • 4.3.1. Inclusion on the World Heritage List
  • 4.3.2. International assistance
  • 4.3.3. Protection of world heritage in danger
  • 4.4. Involvement of the private sector: The case of public-private partnerships
  • 4.5. Conclusion
  • Chapter 5: Financing the Protection of Cultural Heritage in the European Union: The Legal Framework for Tax and Non-Tax Instruments
  • 5.1. Introduction
  • 5.2. EU competences in the area of culture and the protection of cultural heritage
  • 5.3. The principles of the EU framework for action on cultural heritage
  • 5.4. EU direct and indirect funding and tax incentives for private financing: The ambiguous EU legal framework
  • 5.5. Future perspectives: Common cultural heritage, common institutions, common taxes?
  • Chapter 6: European Ties to Tax Policies and the State Aid System
  • 6.1. Introduction: Culture, EU law and tax policy
  • 6.1.1. Defining culture: Legal transplants and the autonomy of EU law
  • 6.2. EU State aid policy
  • 6.2.1. The notion of State aid
  • 6.2.1.1. When is there an economic activity?
  • 6.2.1.2. When is there an effect on trade?
  • 6.2.1.3. Where to draw the line? Situations in which there is no State aid
  • 6.2.2. The need to notify as a general rule
  • 6.2.3. The General Block Exemption Regulation
  • 6.2.4. The exceptional flexibility in the COVID-19 crisis
  • 6.3. Conclusion
  • Chapter 7: The Public Funding of Culture: The Uncertain Boundary between State Aid and Non-State Aid
  • 7.1. Introduction
  • 7.2. From the Leipzig-Halle judgment to Regulation 651/2014
  • 7.3. The Commission Notice on the notion of State aid and culture as economic activity
  • 7.3.1. The effects on competition and trade between Member States
  • 7.4. Conclusion

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