100   ^a20131114d2013    k  y0porb0103    ba
101 0 ^apor
102   ^aPT
200 1 ^aFundatio Europaea^erisk of abuse by tax shopping?^fBirgit Weitemeyer
330   ^aThe proposal made by the European Commission for a Regulation on a European Foundation raises the question of the repercussions on national non-profit organisation law of the supranational legal form for the cross-border activity of foundations. This article shows that the lever of automatic tax recognition means that severe inroads are to be expected in national non-profit organisation law. There is a need for modification of the economic activities of the FE, of the unlimited retention of the foundation's funds and with regard to the automatic recognition of the FE as a public benefit purpose entity in all Member States
461  1^tERA Forum^cTrier^d[2000]-^vV. 14, n.º 2 (setembro 2013)^pp. 277-295
606   ^aEurojust
606   ^aCooperação judiciária internacional
606   ^aImpostos
606   ^aDireito tributario internacional
700  1^aWeitemeyer,^bBirgit
801   ^aPT^bCEJ^c20130103
920 n
921 a
922 a
923  
924  
925  
931 20131114
932 d
933 2013
934     
935 k  
936 y
937 0
938 ba