All major lotteries in the Netherlands make part of their proceeds available to charities and pay a lot of attention to this when promoting their lottery. Donations to charities (rather, to ANBIs) are deductible for income tax purposes. Therefore, a taxpayer claimed that 50% of its deposits in the National Postcode Lottery, Sponsor Bingo Lottery and Bankgiro Lottery were deductible as donations. 50% of the deposit, according to the interested party, benefited the charities.<\/p>\n
Both Rechtbank Gelderland and Hof Arnhem-Leeuwarden disagreed with the interested party. A gift only exists if there is no direct quid pro quo in return for the deposit. In lotteries, there is such consideration in the form of the right to participate in the lottery and the chance of prizes. Both judges ruled that the contribution cannot be divided into a part that directly benefits participation in the lottery and a part that benefits charities.<\/p>\n
(Arnhem-Leeuwarden Court of Appeal 2-9-2014, no. 14\/00089)<\/em><\/p>","protected":false},"excerpt":{"rendered":" Alle grote loterijen in Nederland stellen een deel van hun opbrengsten beschikbaar aan goede doelen en besteden daaraan veel aandacht bij de promotie van hun loterij. Giften aan goede doelen (beter gezegd: aan ANBI\u2019s) zijn aftrekbaar in het kader van de heffing van inkomstenbelasting. Daarom stelde een belastingplichtige dat 50% van diens inleg in de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-83","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/83","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=83"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/83\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/83\/revisions\/2096"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=83"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=83"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}