D2.1: Options for adaptation of the legal form

Florian Berberich, Carlso Merida-Campos
2011 Zenodo  
This deliverable compares and analyses the new legal form "European Research Infrastructure Consortium" (ERIC) with the form under which PRACE [1] was established, the AISBL (Association Internationale sans But Lucratif). The option to move towards an ERIC still remains an interesting option for PRACE AISBL. The basic characteristics of the AISBL and the ERIC are described and compared in light of the PRACE requirements. The Belgian international non-profit association AISBL is often used by
more » ... opean organizations and offers a flexible governance structure and limited liability. The ERIC was specially designed for new European Research Infrastructures and offers some advantages regarding taxation and procurement. The members of ERIC are States which may help to reinforce the sustainability of the Research Infrastructure. In order to become an ERIC some criteria have to be met by the research infrastructure. In Section 3 of this deliverable the eligibility of PRACE is checked against the requirements of the research infrastructures. The ability to fulfill the requirements by the present members of PRACE is discussed. PRACE fulfills already the defined criteria of the ERIC. However, the members of an ERIC also need to fulfill the requirements for members as set out in the ERIC Regulation. Since PRACE has members from Associated Countries, the governments of these countries will have to recognize the legal personality and capacity of the ERIC and the exemptions granted by the ERIC Regulation, before these associated countries can become member of the ERIC. The PRACE Council needs a comprehensive comparison of the options for the legal form for taking a decision regarding an eventual change of the legal form of PRACE. Several aspects of the ERIC and AISBL are compared in a table. Additionally some specific issues are elaborated in detail. The difference in taxation is restricted to the VAT exemption for an ERIC, compared to an AISBL in Belgium. Since local law will still apply to an ERIC, the comparison was r [...]
doi:10.5281/zenodo.6552887 fatcat:y2werdje2zg4pmyqjsj55rrery