Impact of the new Czech Civil Code on civil associations

Vol.21,No.3(2013)

Abstract
The article analyzes the Czech Civic associations and comes up with their typology. There are „the old organizations“, „state helpers“ and „advocacy associations“. Subsequently, the author discusses how each group of organizations may be affected by the recodification of the Czech civil law. Some organizations (particularly the state helpers) may benefit from the possibility to change their legal form to new ones („ústav“ or „sociální družstvo“). The author concludes that the main changes that are seen by NGOs as problematic, do not emanate directly from the new legislation in New Czech Civil code, but with uncertainties related to tax regulations (especially with the public benefit status) and fundraising (either from public funds or from individual or corporate donors).

Pages:
337–341
Author biography

Jaroslav Benák

Department of Constitutional Law and Political Science, Faculty of Law, Masaryk University, Brno

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