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Cytat
Do celu tam się wysiada. Lec Stanisław Jerzy (pierw. de Tusch-Letz, 1909-1966)
A bogowie grają w kości i nie pytają wcale czy chcesz przyłączyć się do gry (. . . ) Bogowie kpią sobie z twojego poukładanego życia (. . . ) nie przejmują się zbytnio ani naszymi planami na przyszłość ani oczekiwaniami. Gdzieś we wszechświecie rzucają kości i przypadkiem wypada twoja kolej. I odtąd zwyciężyć lub przegrać - to tylko kwestia szczęścia. Borys Pasternak
Idąc po kurzych jajach nie podskakuj. Przysłowie szkockie
I Herkules nie poradzi przeciwko wielu.
Dialog półinteligentów równa się monologowi ćwierćinteligenta. Stanisław Jerzy Lec (pierw. de Tusch - Letz, 1909-1966)
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.On the face of it theability to impose conditions on the granting ofexemptions would seem to leave a good deal ofscope for variations in the treatment ofvoluntary organisations but in practice, with afew minor exceptions all Member States appearto have implemented the exemptions outlined inArticle 13.II.19 In addition to the exemptions mentionedabove, a number of Member States "zero rate"certain supplies.This can benefit non-profits byallowing them to reclaim input tax.30 artistic, or educational objectives (LawANNEXE III THE LEGAL AND FISCALof 25 October 1919).FRAMEWORK FOR VOLUNTARYInternational Associations under foreignORGANISATIONSlaw (Associations Internationale de droit(ASSOCIATIONS) ANDtranger) with the same aims asFOUNDATIONSassociations under the IA Belgian law(cf.Article 8 of the Law of 25 October1919, which entitles an association withits head office abroad to open an officein Belgium).BELGIUM5.Membership nationality requirementsASSOCIATIONS ASBL: Three-fifths must be of Belgiannationality or resident (established andregistered) in Belgium; otherwise theLEGAL POSITIONassociation will not be able to claim legalstatus vis--vis third parties, who will1.Right of association guaranteed by law?themselves, however, be entitled to holdYes - Article 27 of the Constitution asthis against them;revised in 1994.IA(Belgian law): at least one2.Basic definitionadministrator of Belgian nationality, noAn association, in the strict sense of therequirements for ordinary members.term, is a contract via which severalIA(foreign law): nonepeople agree to pool certain material6.Legal personality, and how acquired.resources with an aim other than theproduction or sharing of profits.ASBL - by publication of statutes, plus(associations involve a degree ofthe full names, trades/professions andpermanence in the shared existence).addresses of the association'sadministrators in the annexes to the3.Minimum number of founders"Moniteur".Three (for ASBLs).IA (Belgian law) - by Royal DecreeTwo for AIs formed under Belgian or(published by extract in the Moniteur );foreign law.legal personality effective vis--vis third4.Main types of associationparties ten days after publication of theDe facto associations (not incorporated statutes plus the full names,in one of the forms laid down by law, trades/professions and addresses of theand not having a legal personality).association's administrators in theannexes to the "Moniteur".ASBL (Associations Sans But Lucratif)defined by the Law of 27 June 1921 as IA (foreign law) - legal personalityorganizations which do not engage in effective vis--vis third parties ten daysindustrial or commercial operations, and after publication of the statutes, plus thewhich do not seek to procure material same information as for IAs undergain for their members.Belgian law (including the address of theoffice in Belgium).Such publicationInternational Associations under Belgianrequires prior recognition by thelaw (IA) (Associations Internationale deGovernment.droit belge) limited to associations withphilanthropic, religious, scientific,31 7.Legal capacityImmovable propertyAll types of association are restricted to 10.Commercial activitythe permanent ownership of only suchUnclear.In theory not allowed, but inimmovable property as is strictlypractice acceptable so long as not therequired for the fulfilment of theirassociation's principal activity (i.e.notpurposes (extension of legal capacity forcarried out for its own sake but for athe "Notre-Dame de la Paix" universitynon-profit end) and ancillary to its maindepartments at Namur and the "Saintobject.(Ancillary means directly tied toLouis" university department atthe association's objects and not simplyBrussels).designed to improve the association'sDonations financial position, and any profits are puttowards the association's aims.)ASBL: acceptance of donations ofmovable property (including cash) above 11.Disposal of assets on liquidationFBR 400 000 and of immovableTo ends of no benefit to the individualsproperty must be authorized by Royalinvolved, in general as laid down in theDecree.statutes
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