For a long time, taxation of non-profit organisations was not considered to be an issue of EC tax law. Since the German Bundesfinanzhof has requested a preliminary ruling from the ECJ in 2004 in the Stauffer case, however, it has become a matter of dispute whether the non-discrimination requirements of the fundamental freedoms should be extended to non-profit activities. The article reflects on the dual impact of the fundamental freedoms on this case: (1) the residence requirement and (2) the "import" of Italian requirements for non-profit institutions to Germany. Given that only question (1) has been presented to the ECJ, the author suggests that the ECJ may indeed confirm the applicability of the fundamental freedoms in this respect. Nevertheless, the Bundesfinanzhof should dismiss the appeal - because question (2) is to be answered in the negative.