ISBN:
9789401790697
Language:
English
Pages:
1 online resource (316 pages)
Edition:
1st ed.
Series Statement:
Ius Gentium: Comparative Perspectives on Law and Justice Ser. v.39
Parallel Title:
Erscheint auch als
DDC:
346.4064
Keywords:
Charity laws and legislation ; Europe
;
Electronic books
Abstract:
This book deals with foundation law in various European countries. It sums up contributions from the most outstanding experts in foundation law in fourteen countries. These are either civil law or common law, and their socio-economical situation is considerably different. Despite the outstanding differences in each country, foundations have been growing in number and importance all over Europe in the last decades. Political, economical and social changes occurred in various European countries increased foundations' role. The need to focus on foundations' laws and regulations arose in many States for different reasons. The contributions in this book focus in particular on the recent development of foundation law, on the evolution foundations have undergone in recent years and on trends in law.
Abstract:
Intro -- Preface -- Contents -- List of Contributors -- Chapter 1: Foundations in Austria: The Law of Public and Private Foundations -- 1.1 Foundations in Austria: Facts and Figures -- 1.2 The Two Types of Foundations in Austria -- 1.2.1 Foundation According to Federal or Provincial Law -- 1.2.2 Private Foundations -- 1.3 The Formation of a Private Foundation -- 1.4 The Founder and His Rights and Duties -- 1.4.1 Definition -- 1.4.2 The Founder´s Duties -- 1.4.3 The Founder´s Rights -- The Exercise of Reserved Founder´s Rights -- The Founder´s Rights by Act of Law -- Optional Founder´s Rights -- 1.5 The Beneficiaries and Their Rights -- 1.5.1 Types of Beneficiaries -- 1.5.2 The Beneficiaries´ Rights -- 1.5.3 Excursus: The Beneficiaries´ Advisory Board -- 1.5.4 Incompatibilities -- 1.6 Principles of the Foundation Governance -- 1.6.1 Overview -- 1.6.2 Judicial Review -- 1.6.3 Internal Monitoring and Structure of Organization -- 1.7 Dissolution -- 1.7.1 Reasons for Dissolution -- 1.7.2 The Consequences of Dissolution -- 1.8 Summary -- Bibliography -- Chapter 2: Foundation Law in Bulgaria -- 2.1 Legal Definition and Main Characteristic of the Foundation -- 2.1.1 Overview -- 2.1.2 Main Characteristics of the Foundation -- 2.2 Types of Foundations -- 2.3 Establishment of the Foundation: Founder, Founder´s Rights, Property -- 2.4 Registration -- 2.5 Governance and Activities of the Foundation -- 2.5.1 Governance of the Foundation -- 2.5.2 Activities of the Foundation -- 2.6 Accountancy and Transparency -- 2.7 Transformation and Dissolution of the Foundation -- 2.8 Tax Regime -- 2.8.1 Tax Benefits -- Bibliography -- Chapter 3: Foundations in the Czech Republic: Yesterday, Today and Tomorrow -- 3.1 Introduction -- 3.2 Historical Background -- 3.2.1 Constitution of the Foundation Sector in Czechoslovakia After 1918.
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