on the exemption of public benefit foundations from paying court fees
On the basis of a motion for preliminary ruling submitted by the Head of the Curia’s Civil Chamber, the Curia’s Uniformity Complaint Panel has issued the following uniformity decision on the exemption of public benefit foundations from paying court fees:
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Pursuant to Section 57 (1) (e) of Act XCIII of 1990 on Duties, the procedure for the registration of a foundation is exempt from the payment of court fees that are related to the subject matter of proceedings if the foundation undertakes to acquire public benefit status by the end of the second year following the year of its establishment.
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Pursuant to Section 57 (1) (e) of Act XCIII of 1990 on Duties, exemption from the payment of court fees that are related to the subject matter of proceedings does not cover the foundation’s procedure to register changes; however, a foundation meeting the conditions set out in Section 102 (1) (v) of the Act shall be entitled to full exemption from paying court fees provided for in Section 5 (1) (f) of the Act if the conditions set out in Section 5 (2) of the Act are met.
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In the event of initiating court proceedings, a foundation meeting the conditions set out in Section 102 (1) (v) of Act XCIII of 1990 on Duties shall – in order to claim full exemption from the payment of court fees due to personal circumstances, pursuant to Section 5 (1) (f) of the Act – also declare the existence of the conditions set out in Section 5 (2) of the Act; it shall make this declaration in accordance with Section 5 (3) of the Act.