Financing the protection of cultural heritage in the European Union : the legal framewok for tax and non-tax instruments

This contribution aims at giving an overview of the EU legal framework for the protection of cultural heritage with a focus on the financing of those policies . The overall stagnation at the EU level, and sometimes the steady decrease in public investment in culture in some Member States due to budget constraints, as well as a reduced cultural participation of the visit of cultural sites , renders even more necessary the intervention of other actors, whether international organizations like the EU or private contributors . Particular attention will be devoted to the interaction between the financing and tax dimension of the EU’s role in the protection of cultural heritage, namely the EU framework for tax incentives in favor of culture.