Fittex

This study, which was commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee, provides a comparative analysis of the laws on public benefit status found in the Member States of the EU from the perspective of associations and discusses the state of the art of EU law in this field. The study also deals with the legal regulation of cross-border conversion, merger and division of associations, focusing on some problematic ...

The problem definition in the impact assessment (IA) appears to be well-supported by evidence. The IA provides a sufficient range and description of the policy options, albeit sometimes lacking in detail. The assessment of the options' impacts (economic, social, environmental, fundamental rights) is qualitative and quantitative. It appears to be based on sound research and analysis, with clear acknowledgement that the available data are limited. The IA provides a comprehensive summary of the preferred ...

Collectively, the 33 countries forming the Community of Latin American and Caribbean States (CELAC) are the EU's fifth largest trading partner. Offering an overview of trade relations between the EU and Latin American and Caribbean countries (Chile, Cuba and Mexico) and groupings (the Andean Community, Cariforum, the Central American group (Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama), and the founding members of Mercosur (Argentina, Brazil, Paraguay and Uruguay), this study ...

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

During the September 2022 plenary session, Parliament is expected to debate and vote the report concerning the Commission proposal to recast the Regulation on the statute and funding of European political parties and foundations. The report was adopted by the Committee on Constitutional Affairs (AFCO) on 13 July 2022 – with 18 votes for, 4 against and 2 abstentions – and includes 36 amendments to the original proposal.

Ahead of the 2024 European elections, the European Commission has presented a proposal to amend Regulation 1141/2014 governing the statute and funding of European political parties (EUPPs) and foundations. The proposed amendments concern, inter alia, the funding provisions, transparency requirements and enforcement of the rules. This briefing examines the quality of the supporting impact assessment (IA), which outlines the problems encountered in applying the regulation, as identified in recent EU-level ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the AFCO Committee, provides an in-depth analysis of the key proposed changes to Regulation 1141/2014 on the statute and funding of European political parties and foundations. It assesses the extent to which the reformed regulation strengthens, as per art. 10(4) TEU, the capacity of Europarties to contribute to forming a European political awareness and expressing ...

During the February 2022 plenary session, Parliament is due to vote on a legislative-initiative report calling on the Commission to put forward a directive on common measures for non-profit organisations (NPOs) and also a regulation establishing a statute for European cross-border associations and non-profit organisations. The proposal recognises that while NPOs are an integral part of the EU economy, they face multiple legal and administrative challenges when attempting to operate across borders ...

The concept of the "social economy" has gained attention and momentum in recent years although the degree of recognition varies largely from one Member State to another.Spain is an example where the social economy benefits from wide recognition. It is the first European country to enact a law on the social economy concept in 2011. In view of the EMPL delegation visit to Madrid, this briefing elaborates first on the concept applied in the SEAP - presented by the Commission on 9 December 2021 - and ...

During the November I plenary session, Parliament is due to vote on an implementation report concerning the Regulation on the statute and funding of European political parties and foundations. Parliament has to report on the application of the Regulation, and propose modifications where appropriate, by 31 December 2021, and every five years thereafter. The Commission is also required to present a parallel implementation report and a legislative proposal to amend the current regulation, if appropriate ...