Defending the Open Society against its Enemies

On 18 June 2020, in the case of Commission v Hungary (Transparency of associations), the Grand Chamber of the Court of Justice held that Hungarian authorities “introduced discriminatory and unjustified restrictions on foreign donations to civil society organisations” when it adopted a new legislation on NGO in 2017. How will the Hungarian government react? Six potential scenarios can be outlined from not doing anything (scenario 1) – an unlikely option due to the threat of pecuniary sanctions – to full and good faith compliance with the judgment resulting in the total repeal of the Lex NGO (scenario 6) – equally unlikely. Between these two, four additional ones may be foreseen.

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Das Ikarus-Syndrom politischer Betätigung: die Attac-Entscheidung des Bundesfinanzhofs

Im Ergebnis hat der Bundesfinanzhof Attac zu Recht die Gemeinnützigkeit aberkannt: Attac ist den politischen Parteien zu nahe gekommen. In der Tarnkappe einer gemeinnützigen Organisation ist die Vereinigung aktiv in den Politikbetrieb eingestiegen. Falsch ist aber die Begründung.

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