Can Tax Authorities Scrutinise the Ideas of Foreign Charities? The ECJ's Persche Judgment and Lessons from US Tax Law

The European Court of Justice's (ECJ's) recent Persche judgment poses important questions about the relationship between taxation of gifts and charitable purposes in the light of EC law requirements. This article argues that by applying its established case‐law to the matter of donors to foreign recipient bodies, the ECJ takes a position on the social role of both charities and tax deduction. Moreover, the position of the ECJ clearly paves the way for tax authorities to check the objectives and the values pursued by recipient bodies seeking tax‐preferred status, a situation that recalls a similar power recognised under specific circumstances of the US Internal Revenue Services. Arguably, the ECJ case‐law has more profound consequences on charitable action, since it seems that the power accorded to tax authorities of the Member States to check the purposes of charitable organisations leads to a cosmopolitan apprehension of charitable action while it pushes charities to enhance transparency in their activities.     

The 'Checks and Balances' Doctrine in Member States as a Rule of EC Law: The Cases of France and Germany

Abstract: Though the impact of EC law on the legal status of national powers has been fairly well examined, little attention has been paid to the overall evaluation of the relations developed between national authorities. The paper argues that the mutation of the Judiciary and the Executive role vis‐à‐vis the Legislature appears to be an application of an emerging doctrine in EC public law that conspicuously resembles the ‘Checks and Balances’ theory of American constitutionalism. The action of one public authority is—or must be—countered by the reaction of another for the benefit of EC law. Apart from identifying the features of this ‘principle’ in comparison to its equivalent American doctrine, the paper deals with the question of a possible coexistence of this new model of governance with the traditional one. The comparative perspective is necessary here. Whereas in Germany the constitutional model appears to cope with European demands, in France it seems largely opposed to such a dynamic conception of the separation of powers.     

The EU‐SA free trade arrangements

The rehabilitation of the DRC's economy in general, and logging in particular, will require the full collaboration of the state, the private sector and the people. But is this possible, given the significant challenges that pose a threat to such collaboration? The article looks at the issues with regard to the forestry sector.     

Operationalizing Strategy Content: An Example from the Transit Industry

While models of organizational strategy saturate private sector research, public sector research lags behind. The model created by Boyne and Walker (2004) is an exception. The main objective of this study is to operationalize this model using a unique data set from the US transit industry. Through a survey of 103 local transit agencies, we developed separate strategy profiles for each agency that help us answer important questions about organizational strategy. We find that not only do the organizations adopt a mix of strategic stances through the action areas; they also have distinct profiles, which vary greatly between agencies.