4 Amendments of Marek Henryk MIGALSKI related to 2012/0022(APP)
Amendment 6 #
Draft opinion
Recital B
Recital B
B. whereas there are foundations operating in the Union, particularly in the fields of education, research, social andprovision, historical memory and reconciliation between peoples, health provision, protection of the environment, youth and sport, as well as arts and culture, which have an impact far beyond national borders;
Amendment 13 #
Draft opinion
Recital F
Recital F
F. whereas, with regard to taxation, it is not tax-law harmonisation that is being proposed, but rather application of the rule of non-discrimination, under which automatically and as a matter of principle affording European foundations and donors to them taxare subject to tax provisions and advantages that are identical to those enjoyed bythat apply to national entities with a public- benefit purpose;
Amendment 37 #
Draft opinion
Recommendation v – indent 2
Recommendation v – indent 2
Amendment 46 #
Draft opinion
Recommendation v – indent 4
Recommendation v – indent 4
– amendments to a foundation’s statutes, in which the essence of the foundation is enshrined, should be allowed only if they are made by its governing board and at least one other bodyonly be made by means of a decision;