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On 17 June, the Grand Chamber of the European Court of Justice heard a number of Member States (the U.K., France, Ireland, Spain and Greece) intervening to support the German position in the Persche case.
The issue in Persche is whether a German taxpayer can claim tax relief in Germany on a cross-border donation made to a Portuguese foundation which is charitable in Portugal. The German tax authorities have refused to give this relief because of the difficulty of checking whether the foundation is also charitable as a matter of German law. The outcome of the case is likely to be important in the U.K. which also restricts tax relief to donations to U.K. charities.
Raymond Hill was instructed by the Treasury Solicitor on behalf of the U.K.
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Raymond Hill