| Abstract [eng] |
This paper aims to discuss trans-national philanthropy‘s regulations in the EU member states, as well as legal environment for this phenomenon in the whole European Union. This leads to defining its legal perspectives and naming possibilities how the environment just mentioned could be improved. The paper is constructed of free major parts. Firstly, it provides the legal definition of philanthropy and establishes its connection in comparison with other similar legal terms. Further on, the characterization of trans-national philanthropy and its parties is given, whereas these are followed by conceptual analysis of tax exemptions relevant to philanthropy and its legal limits, established by the state. Second part of the paper is all intended to analyze legal regimes of member states, mostly those of fiscal origin. It starts with the analysis of the current situation both within the regulation of national and transnational philanthropy. It continues by stressing the tendencies for regulations that are present in the analyzed states and trying to name the reasons why the philanthropy nowadays is “landlocked”. Third part –analysis of EU legal environment in this field – is conducted in two major ways. To start with, it gives characteristics of national philanthropy regimes in accordance to the EC law. Further on, it talks about the processes that are going on and might be going on in the EU, in order to create the enabling legal environment. As the analysis is overwhelming and involves many parts of the EU legal framework, it can be told that EU institutional, material, competition and even constitutional norms where tackled. All in all, this paper researches the role of non-profit legal entities among other legal persons, as well as its public benefit status and its implications. Further on, great attention here is given to the tax exemptions, paying attention to both –specifics of its application and role in the not-for-profit sector. Finally a significant part of the paper analyses decisions of the European Court of Justice, as much as they are related to the philanthropy’s and non-profit activities’ regulations. |
