STATUTES of TAXPAYERS ASSOCIATION OF EUROPE (TAE)
According to the resolution of the founders' meeting on May 12 - 14, 1969 in Luxembourg.
Amendments taken at the Members Conference in Berlin and at the Members Conference in Budapest.
§ 1 (Name and registered office)
a)The name of the organization will be:
Taxpayers Association of Europe (TAE).
b)The organization's registered office will be:
TAE, Office Munich:
Nymphenburger Str. 118, D-80636 Munich, Germany.
Phone: +49/89/12600811, FAX: ++49/89/12600827
Avenue de la Renaissance 1, B-1000 Brussels
Phone: +32/2/7387112; FAX: +32/2/7360571
c) The organization is nonprofit
§ 2 (Purpose)
The taxpayers' movement has grown out of the desire of citizens to protect themselves from the increasing tax claims of the state. It works towards a society with lower taxes and more individual freedom. It wishes to stimulate efficiency and economy in the public sector. It supports legislation to limit tax burdens, prevent unjust harrassment by tax collectors, and provide clear information about government taxation and expenditure.
Taxpayers Association of Europe is a federation of taxpayers associations throughout Europe. Its aim is:
- to stimulate contacts and exchanges of information between the different countries and their organizations;
- to follow up on an international basis her statutory tasks in cooperation with World Taxpayers Associations;
- to spread the taxpayers' movement to other countries;
- to stimulate comparative studies of public expenditure and taxation;
- common consultation of fiscalpolitical and taxlawful axioms and particular items;
- granting reciprocal aid, on demand of either organization of the TAE;
- to stimulate research on the effects of taxes and government spending on economic development.
§ 3 (No affiliation with any political parties)
The Taxpayers Association of Europe is by means of party-policy a neutral and independent organization. She abstains from taking any stand towards national- and foreign-policy of any European country. The annexed European taxpayer organizations, by maintaining their organizatorical- and statepolitical independence, are not compelled to acknowledge or accomplish resolutions of the conference. The way of working of the TAE should be restricted to an advisory and recommendative activity.
§ 4 (Membership)
The founder members are those represented at the first meeting in Luxembourg on May 12 - 14, 1969. Other taxpayer's associations may apply for admission to membership.
New members are provisional members for the time of two years, then they become, if the members’ conference will not decide against, full-members of TAE.
Members may form subdivisions of TAE to deal with questions of special interest within a certain geographical area.
The exclusion of members which do not comply with their statutory tasks or which violate the goals of Taxpayers Association of Europe may be decided by the general meeting.
Changing of members' address or other important changes have to be notified to the Board.
Members may withdraw upon giving six months' written notice to the Board.
Members of Taxpayers Association of Europe are members of the European Taxpayers Institute of Public Finance (EIPF).
If a member association fails to pay its full membership fee for two consecutive calendar years, it shall cease to be a member association and shall become an observer. Observers may attend Members' Conferences if they pay their full cost for the Conference.”
§ 5 (Members' Conference)
A Conference shall take place at least every two years. The President elected at the previous Conference, or designated replacement, shall act as Chairman at the Conference.
Invitations to the Conference, including the agenda, shall be made at least four weeks prior to the Conference.
The Conference agenda shall include at least the following matters:
a) reports from the Board and Auditors (Treasurers) regarding TAE's activities since the previous Conference;
b) election of President, Deputy President, Treasurer, Vice Presidents and two Auditors at the end of the election period if there will be no members’ conference in the year of election, so that the continuation of the official duties is ensured.
c) decision on the membership fee.
Each member association shall have one vote and shall have the right to be represented by proxy by another Association. Except as stipulated in paragraphs 6 and 11, decisions shall be made by simple majority;this simple majority must also represent the half of the represented members of TAE present at the meeting; the Chairman may cast the tie-breaking vote.
The vote of a member country is to be shared and shared alike if it is represented with more than one member organization in the TAE.
The Conference should also discuss matters of importance concerning taxation and plans for future activities.
§ 6 (Membership fee)
The membership fee shall be stipulated by Members' Conference and shall require a two-thirds majoriy vote of the total membership.
§ 7 (Membership voting)
The Board shall be entitled to seek the views of the Members between Conferences. The result shall be applicable in the same way as decisions taken at regular Members' Conferences.
§ 8 (Board and Executive Committees)
The board and other executive bodies shall be elected by the Members' Conference for a period lasting five years.
On written request of more than half of the members the current period may be shortend to three years.
The Board shall consist of not less than four and not more than eight members.
The Board shall include a President, a Deputy President, the Treasurer and not more than five Vice Presidents. The Board shall assemble on call by the President not less than once a year.
Four members present shall constitute a quorum of the Board. Any decision must be taken by a majority, but not less than four votes. A member may be deemed to be present electronically if so recognized by the President.
The members of the executive committee shall not obtain any indemnification of expenditures, restitution of travelling expenses or compensation of any charges.
Every member association which is not represented on the Board shall be able to appoint one advisor to the Board. Advisers shall carry the title Advisory Vice President.
The Board may appoint a Press Council.
§ 9 (Signing of documents)
To be valid, documents issued by Taxpayers Association of Europe must be signed by the President or his Deputy or the managing Secretary General.
§ 10 (Accounting and Auditors / Treasurers)
The accounts of Taxpayers Association of Europe shall be kept for the period between any two successive Members' Conferences.
The accounts are kept by the Treasurer and to be verified by the Auditors before any Members' Conference.
The two Auditors shall be designated by the Members'Conference.
§ 11 (Change of rules and dissolution)
Decisions to change the rules or to dissolve Taxpayers Association of Europe may be taken at a Members' Conference or by voting according to paragraph 7. A majority of two-thirds of the Members present or represented shall be required in such instances. A decision to dissolve Taxpayers Association of Europe shall also include a stipulation of how to transfer the assets to other non-profit organizations with similar aims.