Developments in Foundation Law in Europe PDF
Preview Developments in Foundation Law in Europe
Ius Gentium: Comparative Perspectives on Law and Justice 39 Chiara Prele Editor Developments in Foundation Law in Europe Developments in Foundation Law in Europe IUS GENTIUM COMPARATIVE PERSPECTIVES ON LAWAND JUSTICE VOLUME 39 Series Editors MortimerSellers UniversityofBaltimore JamesMaxeiner UniversityofBaltimore Board of Editors MyroslavaAntonovych,Kyiv-MohylaAcademy NadiadeArau´jo,PontificalCatholicUniversityofRiodeJaneiro JasnaBaksˇic-Muftic,UniversityofSarajevo DavidL.CareyMiller,UniversityofAberdeen LoussiaP.MusseFe´lix,UniversityofBrasilia EmanuelGross,UniversityofHaifa JamesE.Hickey,Jr.,HofstraUniversity JanKlabbers,UniversityofHelsinki Cla´udiaLimaMarques,FederalUniversityofRioGrandedoSul AnicetoMasferrer,UniversityofValencia EricMillard,WestParisUniversity Gabrie¨lMoens,CurtinUniversity RaulC.Pangalangan,UniversityofthePhilippines RicardoLeitePinto,Lusı´adaUniversityofLisbon MizanurRahman,UniversityofDhaka KeitaSato,ChuoUniversity PoonamSaxena,UniversityofDelhi GerrySimpson,LondonSchoolofEconomics EduardSomers,UniversityofGhent XinqiangSun,ShandongUniversity TadeuszTomaszewski,WarsawUniversity JaapdeZwaan,ErasmusUniversityRotterdam For furthervolumes: http://www.springer.com/series/7888 Chiara Prele Editor Developments in Foundation Law in Europe This work was possible thanks to CompagniadiSanPaolo’ssupport. Editor ChiaraPrele Independentlegalscholar andconsultantonfoundation andnon-profitorganization Turin,Italy ISSN1534-6781 ISSN2214-9902(electronic) ISBN978-94-017-9068-0 ISBN978-94-017-9069-7(eBook) DOI10.1007/978-94-017-9069-7 SpringerDordrechtHeidelbergNewYorkLondon LibraryofCongressControlNumber:2014942069 ©SpringerNetherlands2014 Thisworkissubjecttocopyright.AllrightsarereservedbythePublisher,whetherthewholeorpart of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation,broadcasting,reproductiononmicrofilmsorinanyotherphysicalway,andtransmissionor informationstorageandretrieval,electronicadaptation,computersoftware,orbysimilarordissimilar methodologynowknownorhereafterdeveloped.Exemptedfromthislegalreservationarebriefexcerpts inconnectionwithreviewsorscholarlyanalysisormaterialsuppliedspecificallyforthepurposeofbeing enteredandexecutedonacomputersystem,forexclusiveusebythepurchaserofthework.Duplication ofthispublicationorpartsthereofispermittedonlyundertheprovisionsoftheCopyrightLawofthe Publisher’s location, in its current version, and permission for use must always be obtained from Springer.PermissionsforusemaybeobtainedthroughRightsLinkattheCopyrightClearanceCenter. ViolationsareliabletoprosecutionundertherespectiveCopyrightLaw. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publicationdoesnotimply,evenintheabsenceofaspecificstatement,thatsuchnamesareexempt fromtherelevantprotectivelawsandregulationsandthereforefreeforgeneraluse. While the advice and information in this book are believed to be true and accurate at the date of publication,neithertheauthorsnortheeditorsnorthepublishercanacceptanylegalresponsibilityfor anyerrorsoromissionsthatmaybemade.Thepublishermakesnowarranty,expressorimplied,with respecttothematerialcontainedherein. Printedonacid-freepaper SpringerispartofSpringerScience+BusinessMedia(www.springer.com) Preface TheideaforthisbookaroseduringaconferenceofAmericanProfessorsofCharity Law in Chicago, in late 2009. I was the only European scholar attending the conference.Ibecameinvolved,andtookupthechallenge. My idea started to take shape: getting together a collection of contributions by renowned authors on Foundation or Charity Law from different European coun- tries. They would follow common guidelines, yet take a critical approach, depending on the extant situation in their own country. I asked the authors to describeFoundationLawasitexiststodayintheircountry,andtoincluderemarks aboutthecurrentsituation,togetherwithsuggestionsforchanges,ifneeded. Foundation Law is developing in several ways, for reasons that may differ per country. In Europe, for instance, in February 2012, the European Commission presented a proposal for a European Foundation Statute, in order to facilitate the cross-borderactivitiesofpublicbenefitfoundations. ThebookconsiderscountrieswhoseterritoryislocatedentirelyinEurope,with these countries being either member States, or non-member States of the EU. It includesthreecountriesthatsufferedfromtotalitarianregimesuntilafewdecades ago.Forsomecountries,thelackoffreedomdidnotallowthecreationoffounda- tions,andinthesecountriesFoundationLawisstillinitsinitialstages. ThebookcontainscontributionsrelatedtothefiveEuropeancountrieswiththe largest population, including one very small European state. The sum of the contributionscoversterritorieswith400millioninhabitants. As a whole, the book offers an intriguing description of the developments that FoundationLawhasundergoneinrecentyearsanditoffersseveralsuggestionsfor thefuture. Almostallauthorsfinishedtheircontributionsbytheendof2011;afewaskedto revisethemafterwards. Ithankalltheauthorsfortheircollaboration. I am very grateful to Piero Gastaldo, General Secretary at Compagnia di San Paolo,formakingthisbookpossible. Turin,Italy ChiaraPrele v ThiSisaFMBlankPage Contents 1 FoundationsinAustria:TheLawofPublicandPrivate Foundations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 JohannesZollner 2 FoundationLawinBulgaria. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 RalitsaVelichkova 3 FoundationsintheCzechRepublic:Yesterday,Today andTomorrow. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 KaterˇinaRonovska´ 4 RegulationAbsent:TheChimeraofCharitableFoundation LawinEnglandandWales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 AlisonDunn 5 FoundationsinFrance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 IsabelleCombes 6 ResolvedandStillUnresolvedProblemsinGerman FoundationLaw. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 BirgitWeitemeyer 7 FoundationLawinHungary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Zolta´nCSEHI 8 InSearchofTerreFirma:TheUnpackingofCharitable FoundationsinIreland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137 OonaghB.Breen 9 TheCivilCodeandtheSpecialLawsRulingFoundations inItaly. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 ChiaraPrele vii viii Contents 10 TheFoundationGovernanceunderLiechtenstein FoundationLaw. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 FrancescoA.Schurr 11 TheDevelopmentoftheLawonFoundations intheNetherlands. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 C.HelenC.OveresandTymenJ.vanderPloeg 12 TheNewPortugueseLawonPrivateFoundations. . . . . . . . . . . . . 227 RuiHermenegildoGonc¸ales 13 FoundationsLawinSpain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253 IsabelPen˜alosa-Esteban 14 FoundationLawinSwitzerland:OverviewandCurrent DevelopmentsinCivilandTaxLaw. . . . . . . . . . . . . . . . . . . . . . . . 283 DominiqueJakobandGoranStuden AbouttheAuthors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311 List of Contributors OonaghB.Breen SutherlandSchoolofLaw,UniversityCollegeDublin,Belfield, Dublin4,Ireland Isabelle Combes Expert Conseil Juridique et Fiscal, Fondation de France, Paris, France Zolta´n CSEHI Chair of Department of Civil and Commercial Law, Pa´zma´ny Pe´terCatholicUniversity,Budapest,Hungary Alison Dunn Newcastle Law School, Newcastle University, Newcastle upon Tyne,UK RuiHermenegildoGonc¸ales CalousteGulbenkianFoundation,Lisbon,Portugal Dominique Jakob Center for Foundation Law, University of Zurich, Zurich, Switzerland; NiedererKraft&FreyLtd.,Zurich,Switzerland C. Helen C. Overes Faculty of Law, Vrije Universiteit, Amsterdam, The Netherlands IsabelPen˜alosaEsteban SpanishAssociationofFoundations,Madrid,Spain Chiara Prele Independent legal scholar and consultant on foundation and non-profitorganization,Turin,Italy KaterˇinaRonovska´ DepartmentofCivilLaw,FacultyofLaw,MasarykUniver- sity,Brno,CzechRepublic Francesco A. Schurr Institut fu¨r Finanzdienstleistungen, Universita¨t Liechten- stein,Vaduz,Liechtenstein GoranStuden CivilLawandCivilProcedureLaw,Zurich,Switzerland; NiedererKraft&FreyLtd.,Zurich,Switzerland ix
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