16 Amendments of Adrián VÁZQUEZ LÁZARA related to 2020/2026(INL)
Amendment 53 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Stresses that the lack of harmoniscurrent situation also leads to an uneven playing field due to the different market conditions and other obstacles that NPOs face in different Member States, for example when opening bank accounts, or hiring staff;
Amendment 60 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the Commission and the Member States have not brought forward legislation to harmoniseguidance to ensure free flow of capital and freedom of association to strengthen the situation of associations and NPOs throughout the EU nor established a statute for a European association despite several attempts, and numerous calls by civil society;
Amendment 64 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Considers that, as only certain associations and NPOs are operating in the social economy, the upcoming Social Economy Action Plan, while very much welcomed, needs to be complemented by separate legislative initiatives to cover all associations; the upcoming Social Economy Action Plan, needs to include recommendations on how to overcome barriers of cross-border giving
Amendment 87 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Maintains that regulation will only benefit European civil society if NPOs can make use of adequate and easily accessible funding both at national and at European level; points out that public financing, as well as private financing, of NPOs, is important since they have less access to income from profit-making activities; points out that the own funds requirement should be limited and non- monetary contributions of NPOs counted as such.
Amendment 96 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls on the Commission to recognise and promote the public benefit activities of associations and NPOs by harmonisstreamlining the public benefit status across the EU, also with regard to tax benefits for them and their benefactors, where such benefits exist under national legislation;
Amendment 98 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Calls on the Commission to adopt a legislative proposal to recognise reciprocally public benefit tax exempt organisations including philanthropic organisations in every Member State if recognised as public benefit tax exempt in one of the Member States for tax purposes should be in trach changes;
Amendment 326 #
Motion for a resolution
Annex – Part II – recital 3
Annex – Part II – recital 3
(3) Non-profit organizations including philanthropic organisations make a key contribution to the achievement of goals that are in the public interest and to achieve the Union’s objectives, including by promoting active participation in the economic and democratic life of our societies.
Amendment 330 #
Motion for a resolution
Annex – Part II – recital 11
Annex – Part II – recital 11
(11) It is necessary at Union level to build on existing standards and guidance to establish minimum standards in line with the Freedom of Association and the free flow of capital, for non-profit organisations, aimed at ensuring a uniform level of protection and a level playing field for all non-profit organisations established in the Union, in order to secure an enabling environment in which these organisations can contribute without hindrances to the functioning of the internal market.
Amendment 342 #
Motion for a resolution
Annex – Part II – recital 27
Annex – Part II – recital 27
(27) Non-profit organisations should have the freedom to seek, receive and use financial, material and human resources, whether domestic, foreign or international, for the pursuit of their activities. Non-profit organisations across the Union have reported increasingly difficult access to resources including public funding and there are concerns in an increasing number of Member States as regards the proportionality of strict rules being adopted on non-profit organisations’ access to foreign funding. Philanthropic organisations have reported about difficulties to donate and grant to other NPOs in some cases. It is therefore necessary to establish principles and standards on non- profit organisations’ financing, including as regards access to and use of private resources and public funding, the pursuit of economic activities and the obligation not to unduly restrict cross-border financing in line with Treaty rules on free movement of capital. National laws and EU policy should facilitate cross-border philanthropy in line with EU fundamental rights and free flow of capital.
Amendment 345 #
Motion for a resolution
Annex – Part II – recital 28
Annex – Part II – recital 28
(28) According to the judgment of the Court of Justice of 18 June 2020 in case C- 78/18, European Commission v Hungary11 , Article 63 of the Treaty on the Functioning of the European Union (TFEU) and Articles 7, 8 and 12 of the Charter of Fundamental Rights of the European Union (the ‘Charter’) protect non-profit organisations against discriminatory, unnecessary and unjustified restrictions to access to resources and the free movement of capital within the Union . This also concerns the ability to seek, secure and use resources of both domestic and foreign origin, which is essential to the existence and operation of any legal entity. Cross- border philanthropy must not be restricted by so called foreign funding restrictions or discriminatory national tax laws Restrictions can be imposed for legitimate aims, such as in the interests of national security, public safety or public order, but should be proportionate to the objective of protecting such interests, and the least intrusive means of achieving the desired objective. This concerns, among others, restrictions deriving from rules on combating money laundering and terrorist financing, which are applied in accordance with the principles of necessity and proportionality, having regard in particular to risk-assessment obligations under international and Union law. Therefore, Member States should not apply unreasonable, overly intrusive or disruptive measures, including reporting requirements placing an excessive or costly burden on organisations. The European Court of Justice (ECJ) recognised the application of the free movement of capital to philanthropic funds and continues to interpret the fundamental freedoms guaranteed under the European treaties along with ensuring that the principle of non-discrimination applies to donors and public benefit organisations in the EU. A series of ECJ cases examined the tax treatment of public benefit entities and their donors, including: Stauffer: C- 386/04 Centro di Musicologia Walter Stauffer/Finanzamt München für Körperschaften [2006] ECR I-8203; Hein-Persche: C-318/07 Hein Persche/Finanzamt Lüdenscheid [2009] ECR I-359 and Missionswerk: C- 25/10Missionswerk Werner Heukelbach eV/Belgien [2011] 2 C.M.L.R. 35. But national laws continue to discriminate or imply costly and burdensome procedures which de facto keep national systems in conflict with EU law. The impact of the ECJ cases on national level regulation and practices was analysed in the 2014EFC/TGE commissioned report on taxation of cross-border philanthropy in Europe:http://efc.issuelab.org/resource/ta xation-of-cross-border-philanthropy-in- europe-after-persche-and-stauffer-from- landlock-to-free-movement.html __________________ 11 Judgment of the Court of Justice of 18 June 2020, European Commission v Hungary, C-78/18, ECLI:EU:C:2020:476.
Amendment 352 #
Motion for a resolution
Annex – Part II – Article 2 – paragraph 1
Annex – Part II – Article 2 – paragraph 1
1. This Directive shall apply, to non- profit organisations, including philanthropic organisations, established in the Union.
Amendment 367 #
Motion for a resolution
Annex – Part II – Article 5 – paragraph 2 a (new)
Annex – Part II – Article 5 – paragraph 2 a (new)
2a. Member States shall in the context of the non-discrimination principle in their jurisdiction allow tac relief measures in cross-border contexts.
Amendment 368 #
Motion for a resolution
Annex – Part II – Article 6 – paragraph 1
Annex – Part II – Article 6 – paragraph 1
1. Member States shall ensure the simplification, to the extent possible, of national laws, regulations or administrative practices regulating the formation, registration, operations, financing and cross-border activities of non-profit organisations, in order to eliminate any obstacles which affect the ability of legal or natural persons or groups of such persons, regardless of their nationality, to establish, register or operate in its territory a non-profit organisation, as for example to enable access to banking and financial services, as well as guarantee sage and secure channels for cross-border philanthropic donations and foundations asset allocations within but also outside the EU.
Amendment 373 #
Motion for a resolution
Annex – Part II – Article 7 – paragraph 4
Annex – Part II – Article 7 – paragraph 4
4. Member States shall take the measures necessary to ensure that oversight and supervision of non-profit organisations is undertaken by designated supervisory authorities whose powers and functions shall be clearly defined by law and exercised with independence (free of political interference) in accordance with the right principle to good administration, including as regards the grounds for possible inspections and audits, the procedures, duration and scope of inspections and audits and the powers of inspecting and auditing officers.
Amendment 406 #
Motion for a resolution
Annex – Part II – Article 18
Annex – Part II – Article 18
Member States shall ensure that national rules governing non-profit organisations established, registered or operating on their territory do not result in an unjustified discrimination based solely on political desirability of organisation’s purpose, field of activities or sources of financing. Member States shall ensure that national rules governing non-profit organisations established, registered or operating on their territory do not result in an unjustified discrimination based solely on political desirability of organisation´s purpose, field of activities or sources of financing.
Amendment 413 #
Motion for a resolution
Annex – Part II – Article 21 – paragraph 3 a (new)
Annex – Part II – Article 21 – paragraph 3 a (new)
3a. Member States shall ensure that asset allocation across borders is less bureaucratic and deductible as well as enable generating of profits for reinvestment in charitable projects.