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The 2021 "Comparative Highlights of Foundation Laws" provides a broad, comparative overview of the diverse legal and fiscal environments of foundations – across 40 countries – as well as identifies relevant trends and developments.The report looks into how philanthropy in Europe is regulated from a comparative perspective, what legal requirements exist to establish a foundation, whether foundations can pursue only public-benefit or also private purposes, what governance requirements are set out, what forms of tax incentives exist to encourage philanthropic organisations and giving and how this differs across the continent or what impact anti-money laundering and anti-terrorism legislation has on the European philanthropy sector.
This handbook provides practical guidance for Civil Society Organisations (CSOs) to advocate and litigate using EU law to protect their rights and civic space in the EU.It aims to be a user-friendly guide for CSOs who want to know::What EU law is and how it affects individuals and organisations;When and how CSOs can challenge national provisions or measures that impact their mission, activities and operations on the basis of EU law, including the EU Charter of Fundamental Rights (CFR);Which legal avenues and resources are available for CSOs to defend their civic space within the EU law frameworkA list of resources as well as practical tools can be found in the last part the document.
The EFC and DAFNE will use the learnings of this study to kick-off joint advocacy work for Europe's philanthropic sector with the aim to maintain and develop the space for philanthropy across Europe and its positive impact on civil society. The study stresses key dilemmas and solutionsPhilanthropy remains largely outside the European treaties. Its recognition in the treaties and in European fundamental rights is needed.Barriers to cross-border philanthropy pose a major challenge. While the freedom of capital movement prohibits foreign funding restrictions, Europe needs to move towards a European public benefit concept, non-discriminatory tax regimes and simplifying tax authority practices and providing for more information sharing tools.National laws must be in line with European fundamental rights and EU freedoms. While the philanthropic sector uses existing protection mechanisms (e.g., via EU Treaty infringement procedures) it may be necessary to examine if these are sufficient.EU and national efforts to counter-terrorism financing, money laundering and tax evasion, which are intended to protect the sector must be risk-based, proportionate and evidence-based. In addition, the sector and policymakers should work jointly to assess and address risks.
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