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EU-level issues and initiatives affecting CSOs

EU-level issues and initiatives affecting CSOs. Nilda Bullain European Center for Not-for-Profit Law. Overview of issues. European Foundation Statute Tax effective giving across borders VAT „Code-of-conduct” for NGOs Review of Financial Regulation Multi-Annual Financial Framework

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EU-level issues and initiatives affecting CSOs

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  1. EU-level issues and initiatives affecting CSOs Nilda Bullain European Center for Not-for-Profit Law

  2. Overview of issues • European Foundation Statute • Tax effective giving across borders • VAT • „Code-of-conduct” for NGOs • Review of Financial Regulation • Multi-Annual Financial Framework • Structured Dialogue

  3. European Foundation Statute • Initiated by the European Foundation Center (WHEN) • Availability of foundation form working across borders within the EU; initial idea: tax benefits deductible across borders • 2009 – feasibility study: reinforces need • 2010 – public consultation

  4. Tax effective cross-border giving • Two cases at European Court of Justice: • Persche case • Stauffer case • Discrimination in tax treatment of foundations / donors active in another EU country is against EU law • EC started infringement procedures against all EU countries – over half compliant by today • Hungary: abolished tax incentives…

  5. VAT • EU 6th Directive applied in all Member States: focus on type of services, not on legal form of taxpayer • List of exempt services related to some kind of public benefitpurpose • Current plan to include NGOs fully in the scheme • NGOs lose out -> ECCVAT initiative www.eccvat.org

  6. „Code-of-conduct” • Communication of the DG Justice, Freedom and Security (2005) • Dilemma: How to apply the international counter-terrorism policy framework regarding NGOs in the EU? (FATF SRVIII) • Initial idea of the Code of conduct met resistance from NGOs as well as some member states • DG JFS commissioned two studies to help determine relevant policies (-> ECNL) • 2010: Draft of “Voluntary Guidelines for NGOs” by DG HOME – potentially a basis for EC funding

  7. Study on recent public and self-regulatory initiatives improving transparency and accountability of non-profit organisations in the European Union • Commissioned to ECNL by DG JFS (2009) Close to 140 initiatives from 27 EU member states and EEA: including over 65 public and over 70 self-regulatory

  8. Role of EU in European level regulation of NGOs Regulator “Qualifier” Facilitator ?

  9. Review of Financial Regulation • Financial Regulation and Implementing Rules: prescribe all procedures relating to applying, receiving, managing and reporting EU funding • Current review will affect rules of grant applications by CSOs inside and outside the EU • Key issues: • Percentage of own contribution • Eligibility of in-kind contributions • Advance payments, timing of payments • Overhead percentage

  10. Multi-annual Financial Framework2014-2020 • MFF: determines the allocation, availability and accessibility of all EU funding for the upcoming 7 years • Commission proposal: July 2011 • Intensive lobbying with EP and Member States (Council members): 2011 – 2012 • Key issues: • Which will be the funding programmes available for CSOs inside and outside EU? • CSO-only and CSO-friendly programming

  11. Structured Dialogue • EuropeAid initiative (external funding only) • One year process of consultation through active participation by affected stakeholders (CSOs and local authorities) on future priorities of EU external funding • Clear acknowledgement of the role and added value of CSOs as development actors • Clear recommendations for the MFF agreed by all parties • Model of partnership approach to programming – result will depend also on political lobby power of EuropeAid and other actors.

  12. Thank you! For further information: www.ecnl.org

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