STATUTES

STATUTES OF THE TAXPAYERS ASSOCIATION OF EUROPE (TAE)

Registration number in the Belgian Register: 6 82 805 665

Name:

(in full): T.A.E. Taxpayers Association of Europe (European Taxpayers’ Association)
(Abbreviation): T.A.E.

Legal form: Non-profit association

Former registered office: 25, rue Philippe II – L-2340 Luxembourg

Subject of the deed: Transfer of the registered office / Coordination of the Articles of Association

The extract from the minutes of the General Meeting of 29 May 2014 shows that the following resolution was passed unanimously:

Relocation of the association’s registered office to the following address,

with effect from 1 January 2022.

Rue d’Arlon 46
B-1010 BRUSSELS

Consequently, the association is changing its nationality but will continue its activities in Belgium without interruption of its legal personality and intends to be governed by Belgian law, which is why a new coordination of the Articles of Association has been decided:

REVISION OF THE STATUTES AS OF 1 JANUARY 2017

The non-profit association was founded on 12 May 1969 as a non-profit association under Luxembourg law. It bears the registration number: F6065.

By resolution of the General Meeting of 29 May 2014, it was decided to transfer the registered office to Belgium.

The purpose of this harmonisation is to bring the Luxembourg Articles of Association into line with Belgian law (Act of 27 June 1921).

 

§ 1 Name and registered office.

1. The name of the association is:
   A.E. Association des Contributeurs d’Europe.
   (English: „Taxpayers Association of Europe“).
   All documents, invoices, notices, publications and other written materials issued by the Association must bear this name, preceded or followed immediately by the words “Association sans but lucratif” or “Verein ohne Gewinnzweck” (Non-Profit Organisation).
2. The registered office of the Association is at 1040 BRUSSELS, 22, Rue de Pascale, in the judicial district of Brussels. It may be transferred to any other location within this metropolitan area by resolution of the General Assembly.
3. The Association is a non-profit organisation.
4. The association is established for an indefinite period.

 

§ 2 Purpose.

The Association was formed out of a desire among citizens to protect themselves against the increasing tax burden imposed by governments. It works towards creating a society with lower taxation and greater personal freedom. It aims to promote efficiency and economy in the public sector.

It supports legislation to limit the tax burden, to prevent unfair harassment by tax officials, and to provide clear information on state taxation and public expenditure.

The Taxpayers Association of Europe (Association des Contribuables d’Europe, or European Taxpayers’ Association) brings together taxpayers’ associations from across Europe.

The TAE pursues the following objectives:

• To promote contacts and the exchange of information between individual countries and their associations;
• To fulfil its statutory duties in international cooperation with taxpayers’ associations at global level;
• To extend the taxpayers’ movement to other countries;
• To promote the production of comparative studies on taxation and public expenditure;
• Exchanging views on tax policy, tax law and specific issues;
• Providing mutual support to any association that is a member of the Association of Taxpayers in Europe and requests it;
• To promote research into the impact of taxation and public expenditure on economic development.

 

§ 3 No membership of political parties of any kind.

The Taxpayers’ Association of Europe (TAE) is a neutral and independent organisation. It refrains from commenting on the domestic and foreign policies of any European country. Whilst preserving their organisational and political independence, the taxpayers’ associations belonging to the Taxpayers’ Association of Europe are not obliged to recognise or implement the resolutions adopted by the General Assembly. The role of the Taxpayers’ Association of Europe is limited to an advisory and consultative function.

 

§4 Membership.

Founding members are those who were represented at the first meeting in Luxembourg from 12 to 14 May 1969. Other taxpayers’ associations may apply to the Secretary-General for admission as members. The General Assembly shall decide in accordance with the majorities provided for in Article 5 of the Statutes.

The minimum number of members must be at least three. Membership is subject to compliance with the Statutes.

New members shall be provisional members for a period of two years.

If the General Assembly raises no objection, they shall thereafter become full members of the Taxpayers’ Association of Europe (TAE).

If a member association fails to pay its membership fee for two consecutive calendar years, its status changes to passive membership and it becomes an ‘observer’. Observers may attend General Assemblies provided they bear the full costs of attending the General Assembly themselves.

In order to address issues of particular interest in a specific geographical area, members of the TAE may form sub-groups of the Association.

The expulsion of members who fail to fulfil their statutory duties or who contravene the objectives of the Taxpayers’ Association of Europe (TAE) may be decided by the General Assembly with the majorities provided for in Article 5 of the Statutes.

Any change of address or other significant changes affecting member organisations must be notified to the Executive Committee.

Members may resign by giving six months’ notice. Notice of resignation must be sent by registered post to the Secretary-General.

Members of the European Taxpayers’ Association (TAE) are automatically members of the European Institute for Public Finance (EIPF).

 

§5 General Assembly.

The General Assembly is the sovereign body of the Association. It has the powers expressly conferred upon it by law or by these Articles of Association.

The General Assembly consists of all members of the Association and their representatives.

A General Assembly shall be held every year. The Chairperson elected at the previous Assembly or their designated successor shall act as Chairperson (Chair) of the Assembly.

Invitations to the General Meeting shall be sent by email at least eight days prior to the General Meeting, stating the agenda.

The agenda of the General Assembly shall include at least the following items:

1. Reports from the Executive Committee and the auditors (Treasurer) on the activities of the Association of European Taxpayers since the last General Assembly;
2. Election of the Chairperson, the Vice-Chairperson, the Treasurer, the Deputy Chairpersons and two Auditors at the end of their term of office, provided that no General Assembly is scheduled during this period, in order to ensure the continuity of official terms of office.
3. Decision on the amount of the membership fee.

The General Assembly has the following rights:

• Amendments to the Articles of Association;
• To elect and dismiss the Executive Committee and the auditors;
• Where applicable, the appointment and dismissal of officers and the determination of their remuneration, if such is granted to them;
• To grant discharge to the officers;
• Approval of the budget and the annual accounts;
• Deciding on the type and amount of membership fees;
• Deciding on the admission of members;
• Exclusion of members;
• Conversion of the association into a company with social objectives;
• Deciding on the voluntary dissolution of the association by a two-thirds majority vote.

Each member association has one vote and is entitled to be represented by another association by proxy. Given the large number of members, they are also entitled to cast their vote by email to the chair of the association. Voting by email is deemed equivalent to attendance at the General Assembly.

Apart from amendments to the Articles of Association, as described in Articles 6 and 11, resolutions are passed by a simple majority of the members of the Association present or represented, unless otherwise required by law.

In the event of a tie, the Chair shall have the casting vote.

The General Meeting shall constitute a quorum if 50% of the members are present or represented. Members may delegate their voting rights to another member of the General Meeting.

Except in the cases provided for in Articles 8, 12 and 20 of the Act of 27 June 1921, the Assembly may also decide on items not included on the agenda.

The votes of a member country shall be distributed proportionally if it is represented by several member associations of the European Taxpayers’ Association.

The General Assembly may also discuss important tax issues and future activities to be planned.

The resolutions of the General Assembly shall be recorded in minutes signed by the Secretary-General. These minutes shall be kept at the Association’s headquarters, where they may be inspected by all members. Members and third parties who can demonstrate an interest may request extracts from the minutes, which shall be signed by the Secretary-General.

The General Assembly may only validly decide on the dissolution of the Association or the amendment of the Articles of Association in accordance with Articles 8 and 20 of the Act of 27 June 1921.

Any amendment to the Articles of Association or any resolution on dissolution must be filed with the relevant competent authority of the Commercial Court and published in the Annexes to the Belgian Official Gazette in accordance with Articles 26 et seq. and in accordance with the procedures laid down in the Royal Decree of 26 June 2003.

 

§6 Membership fee.

The membership fee must be determined by the General Meeting of Members by a two-thirds majority of all members.

The maximum fee is twenty-four thousand euros (€24,000) per year.

Members are not obliged to pay the fee.

 

§7 Member voting.

The Executive Committee is entitled to seek the views of the members between General Meetings. If a resolution results from this, it shall apply in the same manner as resolutions passed at ordinary General Meetings.

 

§8 The Executive Committee and executive bodies.

The Association is managed by the Executive Committee and other executive bodies, including the Secretary-General, the Press Officer, etc. However, the number of members of the Executive Committee must always be fewer than the number of full members of the Association.

Officers shall be elected by the General Meeting for a term of five years by the majority specified in Article 5 of these Articles of Association.

Upon a written request from more than half of the members, the current term of office may be reduced to three years.

The Executive Committee shall consist of at least four members.

The Executive Committee consists of a Chair, a Deputy Chair, a Treasurer and up to five Deputy Chairs.

The Executive Committee shall meet at least once a year following a call by the President.

The Executive Committee shall constitute a quorum if four members are present. All resolutions must be passed by a majority vote, but with at least four votes.

A member may attend electronically if the President agrees.

The members of the executive bodies shall not receive any expense allowances, travel expenses or other reimbursements.

Any member association not represented on the Executive Committee may appoint a representative to advise the Executive Committee, who shall hold the title of Advisory Vice-President.

The Executive Committee may appoint a press spokesperson.

Resolutions of the Executive Committee shall be adopted by a majority of the votes of the voting members present, unless otherwise provided for by law or these Articles of Association. In the event of a tie, the Chairperson shall have the casting vote.

Each year, and no later than six months after the end of the financial year, the Executive Committee shall submit to the General Assembly for approval the annual accounts for the past financial year, drawn up in accordance with Article 17 of the Act of 27 June 1921, as well as the budget for the financial year.

The representation of the Association in acts binding on the Association, except in matters of day-to-day administration, shall be exercised either by the Chairperson, their Deputy or the authorised Secretary-General, who shall be appointed solely by the Executive Committee and shall not be required to prove their authority to third parties.

Legal proceedings, whether as plaintiff or defendant, shall be initiated or conducted on behalf of the Association by the Executive Committee.

The members of the Executive Committee and the persons entrusted with day-to-day management do not enter into any personal obligations by virtue of their position and are solely responsible for the fulfilment of their mandate. The mandate is, in principle, exercised without remuneration.

 

§9 Signatory authority.

To be legally valid, documents drawn up in the name of the TAE must be signed by the President, his Deputy or the Executive Secretary General.

 

§10 Accounting and Auditing.

The financial year begins on 1 January and ends on 31 December of the following year.

The accounts for the past financial year and the budget for the following financial year shall be submitted annually to the General Assembly.

The accounts shall be kept by the Treasurer and must be audited by the auditors prior to each General Meeting.

The two auditors shall be appointed by the General Meeting.

 

§11 Amendment of the Articles of Association and dissolution of the Association.

The Association may be dissolved by a two-thirds majority of all members at a General Meeting or – if this majority is not achieved – by two-thirds of the members present at a subsequent General Meeting.

In the event of the dissolution of the association, the General Meeting shall decide on the use of the association’s net assets, which must, however, always be allocated to a charitable purpose.

The General Meeting shall appoint the liquidator(s), define their powers and determine the use of the association’s net assets.

 

§12 Miscellaneous.

In respect of any matters not covered by these Articles of Association, the Act of 27 June 1921 on non-profit associations shall apply.

 

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By resolutions of the General Meetings of 8 July 2023 and 3 December 2024, a new Executive Board was elected and appointed:

President (Chair)
– Michael Jäger

Deputy Chairperson
– John O’Connell

Honorary President:
– Rolf Baron Vielhauer von Hohenhau

Vice-Presidents
– Christian Ekström
– Reiner Holznagel
– Grigol Katamadze
– Teemu Lehtinen

Treasurer
– René Nour El Din

Auditors
– Larissa Apasova
– Nikolay Popov

Press Officer
– Rudolf G. Maier

Secretary General
– Dr Horst Heitz

Deputy Secretary-General
– Kerstin Kellis

Public Relations
– Johannes Maruschzik

Eastern Europe Coordinator
– Dr Ralf Schneider

Head of the Brussels Office of the European Taxpayers’ Association (TAE)
– Dr Horst Heitz