Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften (C-386/04)

Judgment of 14 Sept 2006

law://eu/cjeu/2004/c-386-04/para_61@2026-11-12

61Even if, by granting a tax exemption only to charitable foundations that are established in its territory, the authorities of a Member State seek to combat crime, the fact remains that the fact that a foundation is established in another Member State cannot give rise to a general assumption of criminal activity. Moreover, to preclude such foundations from entitlement to a tax exemption when a number of measures are available to monitor their accounts and activities may be considered to be a measure which goes beyond what is necessary to combat crime (see, to that effect, Case C-243/01 Gambelli and Others [2003] ECR I-13031, paragraph 74).

Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften (C-386/04)

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