The European Foundation Statute- Where does it stand?
Room: 201
What is the current state of play regarding the development of a European Foundation Statute? The feasibility study on a European Foundation Statute (published in 2009) showed that the costs of current barriers to foundations’ cross-border work are considerable and the reduction of these would enable foundations to do more for public good. The European Foundation Statute is considered the best policy option to remove existing barriers. A couple of hundred foundations participated in the European Commission public consultation on the matter (results published in November 2009) and stressed their support for the statute. We now wish to discuss legislative moves with EU level politicians.
Moderator: Eleanor Boddington, The Wellcome Trust
Speakers:
Claire Bury, Internal Market and Services Directorate-General, European Commission
Hans Fleisch, Bundesverband Deutscher Stiftungen
Mall Hellam, European Economic and Social Committee
How could tax effective cross-border giving work best?
Room: 201
Tax effective cross-border giving within the EU is about to become reality. The European Commission is of the opinion that the majority of national tax laws is in conflict with the EC-Treaty and has started infringement procedures against the majority of Member States. Over the past years, several EU countries have introduced tax effective-giving to public-benefit organisations also cross-border, for example: the Netherlands, Poland, Bulgaria and Luxembourg. More recently, similar measures were or will be taken in Belgium, France and in the UK. What are the experiences of donors, foundations, and public authorities in these countries? What are the requirements for donors/foundations in the respective countries and do these rules work in practice? Who has the burden of proof when it comes to showing that a foreign based organisation fulfils the respective local public benefit requirements? Have Member States experienced cases of fraud?
Moderator: Ludwig Forrest, Transnational Giving Europe, King Baudouin Foundation
Speakers: Ewa Kulik, Stefan Batory Foundation
Jean-Pierre Lieb, French Ministry of Economy, Finance and Industry
Charles Whiddington, Field Fisher Water House LLP
Tina Tukic, Taxation and Customs Union Directorate-General, European Commission
How to relieve public-benefit foundations from the VAT burden? What is the European Commission take on it?
Room: 201
Given that public benefit foundations have a vital role in supporting public-benefit activities across Europe, the VAT system should help to maximise the resources that foundations can use. The current VAT system however places a significant financial burden on public-benefit foundations. They must pay irrevocable input VAT costs as they are in most cases treated by the VAT system as the final consumer with no possibility of claiming back the VAT they paid. The session will analyse the current situation and will include a debate with EU politicians as to how the situation could be improved (be it at the national level through national refund schemes or at the European level through a change of the VAT Directive).
Moderator: Rosa Gallego, Asociación Española de Fundaciones
Speakers:
Helen Donoghue, European Charities’ Committee on VAT (ECCVAT)
Patrice Pillet, Unit D1 - VAT and other Turnover Taxes, Taxation and Customs Union Directorate-General, European Commission
Svend Torp Jespersen, Copenhagen Economics
Transparency and Accountability in the foundation sector- What is the EU Institutions road map?
Room: 201
Transparency and accountability lie at the heart of donor confidence and probity in the foundation sector. How effectively do existing rules and self-regulation tools work? How transparent are foundations? What are implications for foundations if they become more transparent (reputation/financial)? The European Commission initiated a study to analyse recent public and self-regulatory initiatives improving transparency and accountability of NPOs (2009 ECNL study). What are the key outcomes and how does the roadmap for future European Union action look like?
Moderator: David Emerson, Association of Charitable Foundations
Speakers:
Boudewijn de Blij, Stichting Fonds 1818
Wilhelm Krull, Volkswagen Stiftung
Ingo Weustenfeld, Justice, Freedom and Security Directorate-General, European Commission