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Spenden- und Gemeinnützigkeitsrecht in Europa
Diese interdisziplinäre Studie liefert Referenzpunkte für die kontroverse Diskussion um eine Reform des Gemeinnützigkeits- und Spendenrechts. Der erste Teil enthält einen Reformvorschlag für die steuerliche Förderung von Privatspenden und untersucht auf Basis ökonometrischer Methoden dessen fiskalische Auswirkungen. Der zweite Teil enthält zehn Länderberichte, einen hierauf aufbauenden rechtsvergleichenden Generalbericht und Reformvorschläge zum deutschen Gemeinnützigkeits- und Spendenrecht. Ferner werden ausgesuchte Detailfragen zur Thematik bearbeitet, u.a. die Soziologie des Spendens; der Einfluss des Europarechts auf das deutsche Gemeinnützigkeitsrecht und ein kulturrechtlicher Vergleich mit dem Iran.Mit Beiträgen von:Ludwig von Auer, Andreas Kalusche, Thomas von Hippel, W. Rainer Walz, Pierre Beltrame, Sabine Selbig, Julia Runte, Wino van Veen, Markus Achatz, Gustav Lindencrona, Thomas Koller, Carlos Palao Taboada, Zoltan Csehi, John D. Colombo, Frank Adloff, Florian Becker, Jens Petersen, Reza Ranjbar, Anne Röthel, Arndt Raupach, Dirk Pohl, Claus Koss
The European Foundation
The European Commission is already preparing the future framework of not-for-profit organizations which will be available to Europeans. The aim of the European Foundation Project is to develop the legislative draft for the legal form of a European Foundation. A team of experts in comparative law from across Europe, commissioned by the Bertelsmann Foundation, the Compagnia di San Paolo, and the ZEIT-Stiftung Ebelin and Gerd Bucerius, has undertaken feasibility research, and developed a proposal. The resulting draft legislation is clearly presented here in a way which makes it easy for the reader to locate information on specific legal issues. The draft is supported by comprehensive explanatory chapters, as well as comparative chapters on each issue which cover European countries, the USA and China. This book lays the groundwork for policy and advocacy initiatives in the European foundation and the not-for-profit sector.
Festschrift Liber Amicorum Tu?rulansay
Turul Ansay is an outstanding figure in the landscape of comparative law. In a field that holds ever-growing promise for the future, he continues to manifest his tireless spirit in a wide arc of influential activity. The spectrum of his achievement encompasses many areas of substantive law as well as legal education. He is noted also for his direct contributions to the national legal systems of more than a few countries notably that of his native Turkey contributions characterized by the deep integrity that a truly comparative perspective brings. This impressive Festschrift in honour of Dr. Ansay's 75th birthday presents signal contributions by no less than thiry-six of his colleagues and fe...
Comparative Corporate Governance of Non-Profit Organizations
The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.
Contract Law and Economics
This unique and timely book offers an up-to-date, clear and comprehensive review of the economic literature on contract law. The topical chapters written by leading international scholars include: precontractual liability, misrepresentation, duress, gratuitous promises, gifts, standard form contracts, interpretation, contract remedies, penalty clauses, impracticability and foreseeability. Option contracts, warranties, long-term contracts, marriage contracts, franchise contracts, quasi-contracts, behavioral approaches, and civil contract law are also discussed. This excellent resource on contract law and economics will be particularly suited to contract law scholars, law teachers, policy makers, and judges. For experts in and practitioners of contract law this will be a key book to buy.
Civil Society in Europe
This book explores how civil society organisations are, and might best be, regulated in Europe, at both the regional and domestic level.
Charity with Chinese Characteristics
This thought-provoking book explores the functions of charitable foundations in the People's Republic of China. Using both empirical fieldwork and extensive textual analysis, it examines the role of foundations in Chinese society and their relationship with the Chinese government, and provides a new, functional perspective on the role of foundations, complementing mainstream civil society and corporatist perspectives.
Philanthropisches Handeln
Die Zahl der Stiftungen in Deutschland steigt seit Jahren kontinuierlich an, ist im Vergleich zu den USA aber immer noch gering. Doch welche Rolle genau spielen Stiftungen in der modernen Gesellschaft? Frank Adloff vergleicht die Stiftungswesen in Deutschland und den USA aus einer historisch-soziologischen Perspektive von etwa 1800 bis zur Gegenwart. Er fragt nach der sozialen Bedeutung von Stiftungen und untersucht, welche sozialen Eliten dieses Instrumentarium für welche Zwecke nutzen, wie sich das Stiften vom Spenden unterscheidet, was die Bedingungen für Stiftungsbooms sind und was Stiftungen eigentlich leisten können.
Charity Crossing Borders
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania...
