Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Comparative and Foreign Law

Chicago-Kent College of Law

EFS

Articles 1 - 1 of 1

Full-Text Articles in Tax Law

European Non-Profit Oversight: The Case For Regulating From The Outside In, Oonagh B. Breen Jul 2015

European Non-Profit Oversight: The Case For Regulating From The Outside In, Oonagh B. Breen

Chicago-Kent Law Review

When it comes to the regulation of non-profits, the European Commission experiences many of the same pressures and constraints faced by national charity regulators. It suffers, however, from an added disadvantage in that, arguably, it lacks jurisdictional competence to regulate non-profits qua non-profits. This article explores the consequences of the Commission’s unsuccessful attempt to secure the passage of its proposal for a European Foundation Statute (“EFS”). Notwithstanding the European Council’s inability to muster the necessary Member State unanimity required to pass the proposal and its subsequent demise, the Commission is still dogged by the problems it identified as giving rise …