НЕКОММЕРЧЕСКИЕ ЮРИДИЧЕСКИЕ ЛИЦА В ЗАКОНОДАТЕЛЬСТВЕ ЧЕХИИ И СЛОВАКИИ

Abstract

The author observes different stages of legal regulation of nonprofit organization activities from 1990 till our days in Czech Republic and Slovakia in presented article. The author attends the reforms of civil legislation, which were carried out in this states, and notes the differences in methods of carrying out the reforms in Czech Republic and Slovakia, in spite of existing dualism of private law in both countries. The article reveals the results of Czech reforms of legislation, regulating nonprofit legal persons. The author examines the established system of common and special laws, regulated nonprofit organizations in Czech Republic and Slovakia and points out their identity and differences. Author reviews the law terms which are used in legislation and science literature of both states. Also author underlines that in the civil codes of Czech Republic and Slovakia legal persons are not divided into commercial legal entities and nonprofit legal entities. The types of nonprofit organizations in Czech Republic and Slovakia are examined in the present article and the main attention author pays to government legal persons and their structure. Author explores legislative regulation of commercial activities of nonprofit organization. Also author of the article pays attention to fundraising of nonprofit organizations and their taxation. On the basis of the research the author defines the trends of legal regulation of this category of legal persons, and underlines the importance of the nonprofit sector in social and economic life in the Czech Republic and Slovakia.