European Economic
and Social Committee
Taxation Framework for Social Economy Entities - Related links
European Commission
- Relevant taxation frameworks for Social Economy Entities, Commission staff working document, June 2023
- Non-discriminatory taxation of charitable organisations and their donors: principles drawn from EU case-law, Commission staff working document (June 2023)
- Building an economy that works for people: an action plan for the social economy / Construire une économie au service des personnes: plan d’action pour l’économie sociale, Communication (December 2021)
- State aid support for the social economy: services of general economic interest, Thematic Discussion Paper (June 2023)
European Parliament
- A statute for European cross-border associations and non-profit organizations, Potential benefits in the current situation (europa.eu), Study, Antonio Fici (author), requested by the European Parliament's Committee on Legal Affairs (May 2021)
- What future for the social economy? European Parliament Research Service, (November 2020)
EESC
- Best practices in public policies regarding the European Social Economy post the economic crisis / Les bonnes pratiques en matière de politiques publiques relatives à l’économie sociale européenne, à la suite de la crise économique, Rafael Chaves Avila, José Luis Monzón (June 2018)
French Parliament
- Avis Économie sociale, solidaire et responsable n° 1680 (October 2023)
Council
- Council recommendation on developing social economy framework conditions, (November 2023)
- Social economy: Council recommends member states tap its full potential (press release (October 2023)
OECD
- Taxation and Philanthropy | en | OECD / La fiscalité et la philanthropie | fr | OCDE (oecd.org) (December 2020)
- Legal frameworks for the social and solidarity economy, OECD Local Economic and Employment Development (LEED) Papers (June 2022)
Think tanks and other organisations
- Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2021, Philanthopy Europe Association, (October 2021)
- The Taxation of Non-profit Organizations after Stauffer, Anzhela Yevgenyeva, Oxford University Center for Business Taxation (July 2014)
- Taxation of foundations in Europe, Chamber of Labour Vienna (January 2009)
- National Concept for Social Economy, Eurofund (August 2011)
- EU Regulation of Charitable Organizations: The Politics of Legally Enabling Civil Society, International Center for Not-for-Profit Law(June 2008)
- European policy on the tax treatment of cooperatives: bases for a strategy, Position Paper European Foundation for Public Policies (EZAI) (September 2016)
- Social Economy Europe’s analysis of the council recommendation on developing social economy framework conditions, Social Economy Europe (June 2023)
- L’économie collaborative et la taxation des revenus qui en découlent, Université Catholique de Louvain (March 2024)
- The social economy in the european union - Rafael Chaves Ávila, José Luis Monzón Campos, Centre international de recherches et d'information sur l'économie publique, sociale et coopérative (CIRIEC) and EESC (December 2015)