64 Amendments of Nicola BEER related to 2020/2026(INL)
Amendment 38 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Emphasises that the current legal framework at Union and national level is insufficient to support a strong pan- European civil society, the existence of which is necessary for democracy; thus, identifies the need to introduce a new legal form, namely that of European Association, including rules on its establishment, transparency and accountability and governance;
Amendment 52 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Stresses that the lack of harmonisationapproximation of practices 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 or accessing public benefit measures and schemes, or benefitting certain financial or tax treatment;
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 57 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Asks the Member States to regularly provide disaggregated data and the Commission to create reliable and frequently updated statistical resources, to be included in Eurostat on cross-border activities and contributions, especially with regard to the single market for philanthropy;
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 61 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the Commission and the Member States have not brought forward legislation to harmonise the situensure free flow of capital and freedom of association ofor 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 69 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Considers that, due to their particular character, the proposed legal instruments are to refrain fromshall not have an impact on the regulatingon of political parties; furthermore, recalls that the Union respects the status of churches, religious organisations or communities, as well as philosophical or non-confessional organisations under national law; underlines that this does not preclude organisations that only draw from a religious, philosophical or non- confessional inspiration such as faith-based charitable NPOs, from benefitting from the scope of these proposals; points out that trade unions in several Member States are given a special beneficial status and should therefore be given a choice to make use of the provisions under the proposed instruments;
Amendment 79 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Emphasizes that NPOs are instrumental for democracy and policy making at all levels; condemns attempts to depoliticise NPOs, such as by refusing or challenging their status as public benefit organisation where their activities are not meant to benefit one particular partyreiterates that NPOs have the freedom of participating in matters of political or public debate through their objectives or activities;
Amendment 84 #
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 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. as such; Points out however that it is equally important for NPOs to provide relevant information to the public; further reminds that increasing transparency in respect of financing is to be considered an overriding reason in the public interest where civil society organisations have a significant influence on public life and public debate, warranting such financing to be subject to measures intended to ensure its transparency, rather than applying transparency measures indiscriminately, as pointed out by the Court of Justice of the European Union1a. __________________ 1a Judgment of the Court of Justice of 18 June 2020, European Commission v Hungary, C-78/18
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 97 #
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 107 #
Motion for a resolution
Annex I – Part I – recital 2
Annex I – Part I – recital 2
(2) European cooperation across borders between citizens and representative associations is essential for creating an overarching European civil society and fostering free and active citizenship, which is an important element of European democracy and European integration in line with Article 11 and Article 15 of the Treaty on European Union.
Amendment 109 #
Motion for a resolution
Annex I – Part I – 4
Annex I – Part I – 4
(4) Directive .../... of the European Parliament and of the Council (the ‘Minimum Standards Directive’) is aimed at approximating the laws of the Member States to provide minimum standards and protection an enabling environment, which facilitates non-profit organisations in carrying out their work and exchanging best practices.
Amendment 125 #
Motion for a resolution
Annex – Part I – recital 13
Annex – Part I – recital 13
(13) A European Association might wish to distinguish between different categories of members, in order to grant voting rights only to full members, while acknowledging associated members that support the cause, without the right to vote, and/or honorary members exempt from the obligation of paying a membership fee, but with voting rights. The categorisation of members should not lead to unjustified discrimination, in particular on the basis of citizenship or country of registered office.
Amendment 134 #
Motion for a resolution
Annex – Part I – Article 2 – point 6
Annex – Part I – Article 2 – point 6
6. ‘member’ means a natural or legal person that voluntarily and intentionally applied to join an association to support its objectives and activities, and that was admitted into the association based on that association’s statutes. Where an association is formed as the result of conversion or merger, the willingness of membership can be conclusively assumed.
Amendment 149 #
Motion for a resolution
Annex – Part I – Article 5 – paragraph 1
Annex – Part I – Article 5 – paragraph 1
1. A European Associations Authority () shall hereby be destablishedignated under the auspices of the European Commission or the Fundamental Rights Agency.
Amendment 151 #
Motion for a resolution
Annex – Part I – Article 5 – paragraph 2
Annex – Part I – Article 5 – paragraph 2
2. The European Associations Authority shall be destablishignated as a body of the Union and shall have legal personality.
Amendment 154 #
Motion for a resolution
Annex – Part I – Article 5 – paragraph 4
Annex – Part I – Article 5 – paragraph 4
4. The European Associations Authority shall be composed of the head of the competent supervisory authority of each Member State, or their respective representatives, two members representing European civil society, and two members representing academia and three representatives appointed by the European Commission. Where more than one supervisory authority is responsible in a Member State for supervising the application of this Regulation, a joint representative shall be appointed in accordance with that Member State’s law.
Amendment 159 #
Motion for a resolution
Annex – Part I – Article 5 – paragraph 7
Annex – Part I – Article 5 – paragraph 7
7. The Commission and the European Parliament shall have the right to participate in the activities and meetings of the European Associations Authority, without voting rights. The Commission shall designate up to two representatives, the Parliament shall designate up to five representativesEuropean Associations Authority shall be accountable to the European Parliament and to the Council.
Amendment 182 #
Motion for a resolution
Annex – Part I – Article 8 – paragraph 2 – point f
Annex – Part I – Article 8 – paragraph 2 – point f
(f) the conditions and procedures for the admission, suspension, expulsion and resignation of members;
Amendment 202 #
Motion for a resolution
Annex – Part I – Article 10 – paragraph 2
Annex – Part I – Article 10 – paragraph 2
2. Registration shall occur via a standardised registration procedure to be developed and set up by the European Associations Authority. The registration procedure shall be electronic and free of charge and shall allow applicants to use the official language or one of the official languages of the Member State where the European Association has its registered office. The European Associations Authority and national supervisory authorities shall make it possible to register by non-digital means for the citizens who wish to do so.
Amendment 241 #
Motion for a resolution
Annex – Part I – Article 14 – paragraph 2
Annex – Part I – Article 14 – paragraph 2
2. The Board shall be elected by the General Assembly, in accordance with the statutes. Information on the composition of the Board shall be made available within 6 months from the date of the election to the national supervisory authority, which shall inform the European Associations Authority. Any further changes to the composition shall be reflected within the same provision. Such information shall be made publicly available by the European Association.
Amendment 245 #
Motion for a resolution
Annex – Part I – Article 14 – paragraph 7
Annex – Part I – Article 14 – paragraph 7
7. The Board shall, once a year, draw up a report on the accounts and activities of the European Association, which it shall transmit to the national supervisory authority and to the European Associations Authority. Such annual report shall also be made publicly available by the European Association.
Amendment 246 #
Motion for a resolution
Annex – Part I – Article 14 – paragraph 7 a (new)
Annex – Part I – Article 14 – paragraph 7 a (new)
7a. The Board shall, once a year, draw up a report on the accounts and the funding received by the European Association, which it shall disclose to the national supervisory authority and to the European Associations Authority. Such annual report shall also be made publicly available by the European Association. The annual report shall, insofar as this meets the objective of general interest with regards to the objectives and activities of the European Association, include description of the funding received during the previous calendar year, information on the origin and value of credits, bank loans, donations or uncompensated receipt of cash or property, funding provided by national, regional or local bodies or companies with governmental or municipal capital participation, funding provided by political parties, corporate funding, as well as funding received under the European Structural and Investment funds, from other European instruments or international financial institutions. The reporting and transparency obligations with regard to financing shall not lead to a difference in treatment or any limitations to the rights or obligations of the European Association, based on the sources of the funding, its objectives or activities.
Amendment 249 #
Motion for a resolution
Annex – Part I – Article 15 – paragraph 8
Annex – Part I – Article 15 – paragraph 8
8. Every member shall have the right to participate in the General Assembly, to speak and to submit motions and to speak.
Amendment 250 #
Motion for a resolution
Annex – Part I – Article 15 – paragraph 9
Annex – Part I – Article 15 – paragraph 9
9. Members’ right to vote and to submit motions in the General Assembly shall be exercised in accordance with the European Association’s statutes.
Amendment 251 #
Motion for a resolution
Annex – Part I – Article 15 – paragraph 11
Annex – Part I – Article 15 – paragraph 11
11. Decisions by the General Assembly on ordinary matters shall be taken as a rule by a majority of the votes of the members present or represented. Each member shall have one voThe distribution of votes would be performed in a fair manner, in accordance with the rules set in the European Association’s statutes.
Amendment 253 #
Motion for a resolution
Annex – Part I – Article 17 – paragraph 5 a (new)
Annex – Part I – Article 17 – paragraph 5 a (new)
5a. The text of the adopted statutes shall be made available within 6 months from the date of their adoption to the national supervisory authority, which shall inform the European Associations Authority. Any adopted changes to the Statutes shall be reflected within the same provision. Such information shall be made publicly available by the European Association.
Amendment 263 #
Motion for a resolution
Annex – Part I – Article 19 – paragraph 1 – point a – subpoint j
Annex – Part I – Article 19 – paragraph 1 – point a – subpoint j
(j) education and training, training and youth involvement;
Amendment 272 #
Motion for a resolution
Annex – Part I – Article 22 – paragraph 2 a (new)
Annex – Part I – Article 22 – paragraph 2 a (new)
2a. European Associations shall be subject to reporting and public disclosure obligations with regard to the composition of Board of directors, provisions of the statutes and financing, insofar as this meets the objective of general interest, with regards to its objectives and activities. Such reporting and public disclosure obligations shall not lead to any difference of treatment or limitation of the rights and obligations of the European Association regardless of desirability of its purpose or sources of financing.
Amendment 277 #
Motion for a resolution
Annex – Part I – Article 23 – paragraph 2 – subparagraph 2
Annex – Part I – Article 23 – paragraph 2 – subparagraph 2
The information referred to in the first subparagraph shall accompany the annual report on the activities and the annual report on accounts and financing and foreseeable prospects of the European Association’s affairs that the Board shall transmit to the national supervisory authority and the European Associations Authority pursuant to Article 14(7), (7a) of this Regulation.
Amendment 302 #
Motion for a resolution
Annex – Part I – Article 24 – paragraph 3
Annex – Part I – Article 24 – paragraph 3
3. The European Associations Authority shall review the recommendation communicated pursuant to paragraph 3 within 30 calendar days. Following such review, if it disagrees with the recommendation, the European Association Authority may refer it back to the supervisory authority with reasoned recommendations to reconsider.
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 331 #
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 334 #
Motion for a resolution
Annex – Part II – recital 12
Annex – Part II – recital 12
(12) This Directive approximates the laws of the Member States as regards certain aspects of the formation, registration, operations, financing, reporting and cross-border activities of non-profit organisations.
Amendment 341 #
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 organizations have further reported difficulties in providing donations or grants 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, so that national legislation and EU policy facilitates cross-border philanthropy in line with EU fundamental rights and free flow of capital.
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 346 #
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. 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, includingplacing an excessive or costly burden on organisations. With a view of resporting requirements placing an excessive or costly burden onnding to the public interest in providing transparency, particularly with regard to organisations that have an influence on public life and public debate, they shall be subject to reporting and public disclosure obligations with regard to their governance representatives, provisions of the statutes and financing. Such reporting and public disclosure obligations shall not lead to any limitation of the rights and obligations of the organisations. __________________ 11 Judgment of the Court of Justice of 18 June 2020, European Commission v Hungary, C-78/18, ECLI:EU:C:2020:476.
Amendment 347 #
Motion for a resolution
Annex – Part II – recital 28 a (new)
Annex – Part II – recital 28 a (new)
Amendment 351 #
Motion for a resolution
Annex – Part II – Article 1
Annex – Part II – Article 1
This Directive is aimed at providing a common set of measures for non-profit organisations established in the Union in order to secure an enabling environment in which it is possible for these organisations to contribute to the functioning of the internal market. It approximates the laws of the Member States as regards certain aspects of the objectives and activities, registration, operations, financing, reporting and cross-border activities of non-profit organisations.
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 364 #
Motion for a resolution
Annex – Part II – Article 5 – paragraph 1
Annex – Part II – Article 5 – paragraph 1
1. Member States shall ensure that no discrimination based on nationality derives from national laws, regulations or administrative practices regulating non- profit organisations, including their formation, registration, operations, financing, financial and tax treatment or tax relief measures and cross-border activities.
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 370 #
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, reporting obligations 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.
Amendment 371 #
Motion for a resolution
Annex – Part II – Article 7 – paragraph 1
Annex – Part II – Article 7 – paragraph 1
1. Member States shall take the measures necessary to ensure that the application of national laws, regulations or administrative practices regulating the formation, registration, operations, financing, reporting obligations and cross- border activities of non-profit organisations established, registered or operating in its territory is undertaken by a designated regulatory authority whose powers and functions shall be clearly defined by law and exercised in accordance with the principle of good administration, including as regards the right to have one’s affairs handled impartially, fairly and within a reasonable time.
Amendment 372 #
Motion for a resolution
Annex – Part II – Article 7 – paragraph 2
Annex – Part II – Article 7 – paragraph 2
2. Member States shall take the measures necessary to ensure that non- profit organisations found to be in violation of national laws, regulations or administrative practices regulating the formation, registration, operations, financing and cross-border activities of non-profit organisations be provided with adequate notice about the alleged violation and be given ample opportunity to correct infractions of an administrative nature.
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 374 #
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 and 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 377 #
Motion for a resolution
Annex – Part II – Article 7 – paragraph 5
Annex – Part II – Article 7 – paragraph 5
5. Member States shall take the measures necessary to ensure that comprehensive and easily understandable information is available to the public as to the national laws, regulations or administrative practices regulating the formation, registration, operations, financing, reporting obligations and cross- border activities of non-profit organisations established, registered or operating in its territory, as well as the competence, procedures and functioning of the competent regulatory and supervisory authorities. This shall include making available such information in a language the natural or legal person concerned understands or is reasonably supposed to understand.
Amendment 379 #
Motion for a resolution
Annex – Part II – Article 8 – paragraph 1
Annex – Part II – Article 8 – paragraph 1
1. Member States shall ensure that non-profit organisations, their founders, directors, staff, members and all persons seeking to exercise rights related to the formation, registration, operations, financing, reporting obligations and cross- border activities of non-profit organisations established, registered or operating in its territory have access to effective complaint mechanisms before a competent independent authority such as an ombudsperson or the national human rights institution in order to seek assistance to assert their rights.
Amendment 389 #
Motion for a resolution
Annex – Part II – Article 11 – paragraph 3
Annex – Part II – Article 11 – paragraph 3
3. Notwithstanding paragraph 2, non- profit organisations mayshall be required to disclose and make public, inby their statutes or by other meansmeans of annual reporting, further information on their operations, functioning or financing, insofar as this is necessary to genuinely meet an objective of general interest, subject to the principle of proportionality in particular, governance representatives and financing, insofar as this meets the objective of general interest, with regards to the objectives and activities of the organisation. Disclosing the members lists of membership-based non-profit organizations shall not be required by state authorities, unless required for the purpose of a criminal investigation concerning criminal offences punishable by a custodial sentence of a maximum of at least one year.
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 411 #
Motion for a resolution
Annex – Part II – Article 21 – paragraph 1
Annex – Part II – Article 21 – paragraph 1
1. Member States shall remove any obstacles that affect the ability of non- profit organisations established, registered or operating in their territory to solicit, receive, dispose of or donate any resources, including financial, in-kind and material, or solicit or receive human resources, from or to any source including domestic, foreign or international entities, be it public bodies, private individuals or private bodies, that asset allocation across borders is not accompanied by additional bureaucratic burdens and that generating profit for reinvestment in charitable projects is enabled.
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.
Amendment 414 #
Motion for a resolution
Annex – Part II – Article 23 – paragraph 1
Annex – Part II – Article 23 – paragraph 1
1. In accordance with Union rules on the free movement of capital, Member States shall ensure that non-profit organisations established, registered or operating in their territory suffer no disadvantage as a direct or indirect consequence of soliciting or receiving funding from European natural or legal persons outside their territory.
Amendment 416 #
Motion for a resolution
Annex – Part II – Article 24 – paragraph 2 a (new)
Annex – Part II – Article 24 – paragraph 2 a (new)
2a. Pursuant to art. 11 (3) a yearly report on the accounts of the non-profit organisations shall be made public, including information on the funding received during the previous calendar year, information on the origin and value of funding, credits, bank loans and donations or uncompensated receipt of cash or property.
Amendment 417 #
Motion for a resolution
Annex – Part II – Article 25 – paragraph 3
Annex – Part II – Article 25 – paragraph 3
3. Member States shall ensure that reporting and transparency obligations applicable to non-profit organisations pursuant to national laws, regulations and administrative practices do not lead to a difference in treatment or any limitations to the rights or obligations of the organisation, based on the sources of the organisation’s funding, its objectives or activities.
Amendment 419 #
Motion for a resolution
Annex – Part II – Article 28 – paragraph 1
Annex – Part II – Article 28 – paragraph 1
1. Member States shall ensure that national laws, regulations or administrative practices do not have the effect of requiring non-profit organisations established, registered or operating in their territory to publicly disclose their confidential and sensitive information. This may include personal data relating to the organisation’s staff, volunteers, members, founders or other private parties relating to it, including members of its governing structures or donors.