NEWS
RIGHT OF COMMUNICATION TO THE PUBLIC
Sari Depreeuw published an article on the right of communication to the public after the CJEU’s decision in REHA in IRDI. In REHA, the CJEU ...
ATELIERS DE COMPETENCE
On 23 November, Patrick De Wolf will give a seminar for the 'Ateliers de Compétence’ about the theme « Points névralgiques en matière de dr...
NON-PROFIT ORGANIZATIONS
Dominique Bogaert wrote an article dedicated to the non-profit organizations containing some simple recommendations for the prevention of la...
ACTUALITES DU DROIT DISCIPLINAIRE
« Actualités du droit disciplinaire » : this is the title of the 167th volume of the CUP. In this work eminent authors, brought together by ...
NANAC
NANAC (Neen aan namaak en piraterij – Non à la Contrefaçon et à la piraterie) published a leaflet on copyright, co-authored by Sari Depreeuw...
ACADEMY OF EUROPEAN LAW IN TRIER
Sari Depreeuw was a speaker at the first summer course on European Data Protection law at the Academy of European Law in Trier, where she di...
EDITORIAL

Non-profit organization and company: changes to be expected

In line with the change introduced by the Law of April 6, 2010 on market practices and the progressive integration of the Commercial code in the Code of Economic Law, the concept of enterprise nowadays replaces the concept of trader, thus gradually erasing differences between commercial companies, civil companies and non-profit organizations.

"Enterprise” means the pursuance by a legal body or an individual of an economic scope, on a continuing basis. Disputes between enterprises (whatever is their legal form) already fall within the jurisdiction of the commercial courts.

Non-profit organizations shall be part of the renovation process of Belgian company law. This shall be happening within the next few months through a simplification and modernization of the provisions that are currently in force. With the exception of the so-called «petites ASBL», non-profit organizations shall be considered as carrying out economic activities and making profits, without restriction or risk of requalification. There will be no further discussion on whether or not their economic activities are accessory (except in relation to the tax regime that applies to the profits generated).

The prohibition to allocate or distribute profits among the members of a non-profit organization shall remain the criteria distinguishing non-profit entities from companies.

As a result of the forthcoming harmonization, rules on bankruptcy shall be extended to non-profit organizations, thus logically entailing an extended liability for their managers.

The new rules applying to non-profit organizations (non-profit organizations, international non- profit organizations and foundations) and companies shall be bundled in one single act.

To be continued….