摘要
欧盟国家的社团立法由宪法的公民结社权 ,民法的主体制度、财产权制度、治理制度 ,行政法的监管制度与税收优惠制度等构成了一个较为完备的体系。法律维护公民结社权 ,尊重公民在成立组织方面的自主性和选择性 ,保护社团的财产权 ,对社团的政治参与和社会参与提供了一些制度化的机制和途径。由此 ,在国家和公民社会之间 ,在公民的结社自由和国家对社团的监管之间 ,建立了某种平衡 。
The legislation on social organizations in EU countries is a complete system of laws consisting of the freedom of association guaranteed by the constitution, the systems of subjects, property rights and governance provided for by the civil law, and the systems of control and tax preference provided for by the administrative law. This system of law upholds citizens' freedom of association, respects their autonomy and choice in the exercise of the right to organize, protects the property right of social organizations, and provides some institutionalized mechanisms and means for the political and social participation by social organizations, thereby striking a balance between citizens' freedom of association and the government's need to control and regulate social organizations and creating a relatively tolerant social environment for the development of social organizations.
出处
《环球法律评论》
2004年第3期287-294,共8页
Global Law Review