Fiscal Leveraging: Donations and State Aid for Culture and Sports* Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to those institutions. This is an unusual construction because the direct beneficiaries are different from the indirect beneficiaries which, however, are the main targets of the measure. This construction has been used rather extensively in Hungary in a number of recent measures, therefore, I briefly review them below before I explain the details of the Dutch measure. Both the Hungarian and the Dutch measure “leverage” private donations in the sense that the amount of aid received by the final beneficiaries is several times larger than the
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The EU Commission finds that the State aid granted under the form of a fiscal measure implemented in breach of the standstill provision was compatible with the internal market (Hungarian Sport Donations)
Article published on Lexxion State Aid Blog
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