Best practices that promote and protect the rights to freedom of peaceful assembly and of association 2012, para. 72
Paragraph
Paragraph text
The Special Rapporteur indicates the necessity for States not resort to tax pressure to discourage associations from receiving funds, notably from abroad. On a positive note, several States provide tax and other exemptions and privileges for associations (e.g. Bulgaria and Lithuania).
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the rights to freedom of peaceful assembly and association
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Economic Rights
Equality & Inclusion
Governance & Rule of Law
Year
2012
Paragraph type
Other
Reference
SR Freedom of Assembly, Report to the HRC (2012), A/HRC/20/27, para. 72.