From a comparative point of view, Frits Hondius and Tymen van der Ploeg present the different elements of the law pertaining to foundations and charities and discuss the variety of methods used to solve the problems surrounding the protection of property set aside for public benefit. They also describe clearly how Anglo-American trusts and corporations can be foundations in the form of a legal person in civil law. The authors deal with the laws of more than thirty countries. These laws may have the same goals in many ways, but the methods of attaining them appear to be remarkably different.
Sprache
Verlagsort
Zielgruppe
Lawyers, corporate donation departments of big companies, foundations, accountancy firms, ministries of justice and of finance, corresponding institutes and libraries.
Produkt-Hinweis
Gewicht
ISBN-13
978-3-16-147513-9 (9783161475139)
Schweitzer Klassifikation
Frits Hondius: Born 1927; 1948 Master of Laws; 1968 Doctor of Laws; 1952-69 Executive Secretary at the Insitute of Social Studies, The Hague; 1969-92 Senior official at the Council of Europe, Strasbourg, inter alia Secretary to the Committee of Ministers and Deputy Director of Human Rights and Legal Affairs; 1992-98 Deputy Secretary General at the Commission internationale de l'Etat Civil; since 1974 Member of St. Cross College, Oxford; Chief Trustee at the Europhil Trust, Liverpool. Tymen J. van der Ploeg: Born 1947; 1965-71 study of Law at the University of Leyden; lecturer at the Free University at Amsterdam; 1978 Doctor of Laws; subsitute judge at the county court of Harlem; senior fellow in international philanthropy at the Insitute for Policy Studies, Johns Hopkins University, Baltimore; since 1992 professor of civil law at the Free University at Amsterdam.
I. General Introduction: The Concept
- Trends in Foundation Practice
- Trends in Foundation Law
- Foundation Law in the Former Socialist Countries
II. Legal Definition and Classification: Two Different Legal Approaches
- Explicit Recognition of Foundations in Law
- The Concept of Charity
III. Legal Regime: General Versus Sector Regulation
- Categories of Foundations
- Foundations and Economic Activity
IV. Establishment: The Different Ways of Establishment
- Statutes and Trust Instruments
- Endowment
- Public Involvement With the Establishment
- Revocation and Annulment
V. Legal Personality and Capacity: Legal Personality
- Foundations Without Legal Personality
- Restrictions on Capacity
VI. Internal Organisation and Financial Administration: Introduction
- Founding Act and Statutes
- Nature and Composition of Governing Body
- Duties and Rights of Board Members and Trustees
- Financial Management and Investment of Assets
- Founders, Contributors, Beneficiaries
VII. Public Supervision and Publicity: Introduction
- Publicity
- Accountability and Control
- Measures and Sanctions
- Access by Citizens
- Right to Complain or Bring a Claim
VIII. Change of Purpose and Organisation: Introduction
- Competence to Amend the Statutes or Change the Purpose
- Substantive Rules on Amendment of Statutes
- Reorganisation
IX. Dissolution and Winding Up: Introduction
- Dissolution
- Dormant Funds
- Winding Up and Liquidation
X. Main Provisions of Tax Law: Introduction
- The Establishment of a Foundation
- The Activity of Foundations
- Beneficiaries
- International Tax Treatment of Foundations
Frits Hondius und Tymen van der Ploeg stellen für mehr als 30 Länder rechtsvergleichend die jeweiligen gesetzlichen Regelungen dar, die sich mit Stiftungen und Wohltätigkeitsvereinen befassen.
From a comparative point of view, the authors analyze the most important aspects of the legal forms of organizations in which private property is set aside for public benefit.
