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Title: Perspektywy utworzenia fundacji europejskiej
Authors: Strzebińczyk, Anita
Keywords: European Foundation; Fundatio Europaea (FE); resolution; European Parliament on European Foundation; law applicable to the FE; cross‑border activity of foundations; foundation law; public benefit; tax treatment
Issue Date: 2014
Publisher: Wydawnictwo Uniwersytetu Śląskiego
Citation: Problemy Prawa Prywatnego Międzynarodowego, T. 14 (2014), s. 67-90
Abstract: In order to facilitate the cross‑border activities of foundations, and to make it easier for them to support public benefit causes across the EU, the European Commission has presented a proposal for a Statute for a European Foundation. This article describes the actual progress in the legislative process concerning the European Foundation (FE). The Proposal for a Council Regulation on the Statute for a European Foundation was presented by the European Commission on 8 February 2012, and was changed significantly by the European Parliament in its resolution of 2 July 2013. After a concise presentation of the history of the legislative work on the project, the article describes the following main features of the FE: its legal character, the necessary cross‑border dimension, public benefit purposes, founding assets and economic activities of an European Foundation, as well as the methods of establishing an FE and the registration requirements, the internal organisation of the FE and Member State supervision, registered office and its transfer, and, finally, the dissolution of the FE. The comparison between the rules included in the Proposal from 8 February 2012 and the changes brought by the European Parliament in its resolution of 2 July 2013 are supported by a presentation of current academic discussions concerning the creation of a European Foundation. The characteristics of a European Foundation, as set out in this article, reflect the possible shape of the new European legal form
ISSN: 1896-7604
Appears in Collections:Artykuły (WPiA)

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