Statutes of the non profit Tax Association Kleve (dated 3 July 2019)
Below you find a translation of the German statue of the non profit association. Please note, that only the German version is legally binding. You can find the German version here.
§ 1 Name and registered office of the Association
The association bears the name “Verein zur Förderung der Steuerwissenschaften in Kleve” with the addition “e.V.” after registration. It has its registered office in Kleve. The association is to be entered in the register of the local court responsible for Kleve.
§ 2 Purpose of the Association
(1)
The purpose of the association is the promotion of science and research as well as the promotion of vocational training, including student support.
The association realises these purposes by supporting the “International Taxation and Law” degree programme at the Rhine-Waal University of Applied Sciences in Kleve both ideally and materially. In particular, books, journals and other academic texts and working materials are purchased for the work of the tax chairs involved in the programme.
In addition, regular meetings with tax lectures can be organised for professional exchange between former and current students. Such meetings also serve the purpose of making it easier for current students to enter professional life. They are given the opportunity to make contacts for possible internships and jobs in an informal atmosphere.
(2)
The definition of the association’s purposes is to be interpreted in such a way that the association is always limited to exclusively and directly charitable purposes within the meaning of the relevant section of the German Fiscal Code (currently §§ 51-68 AO).
(3)
The association is selflessly active; it does not primarily pursue its own economic purposes.
§ 3 Utilisation of funds
(1)
The association’s funds may only be used for the purposes set out in the articles of association. Members shall not receive any benefits from the Association’s funds.
(2)
No person may be favoured by expenses that are alien to the purpose of the association or by disproportionately high remuneration.
§ 4 Membership
Membership of the Association is open to all former students and current or former employees as well as friends and supporters – including legal entities – of the International Taxation and Law programme at Rhine-Waal University of Applied Sciences if they apply for membership in writing to the Association’s Executive Board. If the Executive Board rejects the application for admission, the person concerned has the right to appeal to the General Assembly. This will make the final decision.
§ 5 Termination of membership
(1)
Membership ends through death, resignation or exclusion. Resignation is effected by written declaration to the Executive Board. The General Assembly decides on expulsion with a majority of three quarters of the members present.
(2)
Upon termination of membership, there is no entitlement to a refund of membership fees paid.
§ 6 Membership fees
(1)
Members are required to pay contributions. The amount of the annual membership fee is determined at the general meeting. At present (2019), this fee is EUR 50.
If the General Meeting has changed the membership fee, the Executive Board is authorised to prepare and use an updated version of the Articles of Association in which the amount stated in the previous sentence is replaced by the then applicable monetary amount and the reference to the relevant year is updated.
(2)
The membership fee is due in full immediately upon joining and in the following years by 31 January at the latest.
§ 7 Bodies of the Association
The bodies of the association are the Executive Board, the General Meeting and the auditors.
§ 8 Executive Board
The Executive Board of the association consists of the first chairman, the second chairman, the treasurer and the secretary. The association is represented in and out of court by the first and second chairmen alone.
§ 9 Term of office and passing of resolutions by the Executive Board
(1)
The Executive Board is elected by the General Meeting for a term of two years from the day of the election. However, the Executive Board remains in office after the expiry of its term of office until a new Executive Board is elected.
The Board of Directors passes its resolutions by simple majority at Board meetings convened by the Chairman or Deputy Chairman in writing, electronically or by telephone. The Board of Directors may also pass resolutions on individual promotional measures by way of circulation, provided that no member of the Board of Directors
requests that the matter be dealt with at a Board meeting. In the event of a tied vote, the Chairman’s vote is counted twice
§ 10 General Meeting
(1)
The ordinary general meeting should take place once a year, but at least every two years. In particular, it decides on contributions, the discharge and election of the Executive Board and amendments to the Articles of Association.
(2)
An extraordinary general meeting shall be convened if one third of the members of the Association so request.
(3)
General Meetings are convened by the Executive Board with one week’s notice in writing or electronically, stating the agenda. The agenda can be supplemented or amended by a majority resolution of the General Meeting at the meeting; this does not apply to amendments to the Articles of Association and exclusions in accordance with § 5 of these Articles of Association.
(4)
The General Meeting passes its resolutions by a majority of the votes cast; abstentions and invalid votes are not taken into account.
§ 11 Auditor
The auditor is elected by the General Meeting for a period of two years from the date of election. Their task is to audit the cash management annually. He must report to the General Meeting on the results of his audit.
§ 12
The resolutions of the Board of Directors and the General Meeting shall be recorded in minutes, which shall be signed by the Chairman or his deputy and the Secretary or a minute-taker elected by the meeting.
§ 13 Dissolution
The dissolution of the association can only be decided in a special extraordinary general meeting to be convened for this purpose with one month’s notice and a majority of three quarters of the members present. The meeting shall also decide on the type of liquidation.
§ 14 Utilisation of assets upon dissolution
In the event of the dissolution or cancellation of the corporation or the discontinuation of tax-privileged purposes, the assets of the corporation shall be transferred to a legal entity under public law or another tax-privileged corporation for the purpose of promoting science and research.
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- Kleve, North Rhine-Westphalia