EUConsult Information Service

2009 April

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News / Resources

Europe News/Resources

• Persche case ruling delivered by European Court of Justice

The European Court of Justice (ECJ) has delivered on 27th January its long-awaited judgment in the Persche case. The ECJ has ruled that tax laws which discriminate against donations to public-benefit organisations based in other EU Member States are against the EC Treaty, as long as the recipient organisations based in other Member States are to be considered "equivalent" to resident public benefit organisations.

Read more: Giving in Europe

• European Commission consults on possible European Foundation Statute

The European Commission has launched a public consultation on the difficulties foundations face when operating cross-border, on the content of a possible European Foundation Statute and on how a Statute might affect donors' and founders' attitudes. The consultation is linked to a feasibility study which the Commission has made public at the same time. Responses will be taken into account in assessing the need for and the impact of a potential Statute.

The deadline for responses is 15 May 2009.

Internal Market and Services Commissioner Charlie McCreevy said: "Foundations play an important role in Europe, especially in supporting public benefit causes. We need to ensure that we have appropriate structures in place in Europe to support their activities which are increasingly cross-border in nature. To be able to make reasoned policy choices we need more information on the cross-border life of foundations and on the obstacles they face in the Single Market. The opinions of donors and founders are equally important. I encourage all interested parties to give us their views."

The Commission has taken no decision yet as to the need for a European Foundation Statute or its content. This consultation has been launched in order for the Commission to be better able to assess these issues. If a European Foundation Statute were to be proposed, the objective would be similar to that sought with other European legal forms, i.e. to make possible the use of a single legal form instead of up to 27 national ones. The European Foundation would be parallel to the national legal forms and its use would be optional.

Commission Press Release / Consultation and Feasibility Study