Assembly debate on 19 January 1972 (16th Sitting) (see Doc. 3052, report of the Legal Affairs Committee). Text adopted by the Assembly on 20 January 1972 (17th Sitting).
The Assembly,
1. Recalling the intention of its Recommendation 258 (1960) on tax relief for the Council of Europe Cultural Fund and the European Cultural Foundation ;
2. Considering that an expansion of the efforts made nationally by various non-profit organisations in the social, cultural and scientific fields could contribute greatly to the advancement of the European idea ;
3. Believing that philanthropic activities stretching beyond national frontiers should be encouraged in order to promote greater European solidarity and an interest in certain public causes common to all Europeans ;
4. Noting that the legislation relating to tax relief on gifts for philanthropic, educational or cultural purposes varies greatly as between the member States,
5. Recommends that the Committee of Ministers :
5.1 invite the member governments to study the possibility of removing the juridical and fiscal obstacles to an increase in international activities by non-profit organisations, with a view to promoting greater European solidarity ;
5.2 invite the member governments to study the possibility of removing the juridical and fiscal obstacles to an increase in international activities by non-profit organisations, with a view to promoting greater European solidarity ;
