Year: 2026
Type: article
Abstract: This article deals with the supervision of public benefit foundations as special-purpose associations with their own autonomy, the concept of state supervision of foundations, and the relationship between foundations and the state based on current Czech legislation and, from a comparative perspective, Liechtenstein legislation, which establishes a specialized office for the supervision of foundations. In the first part of the article, the author focuses on the concept and historical development of the supervision of foundations, followed by a discussion of the concept, functions, models, and organization of supervision. At the same time, the article focuses on state supervision of foundations in the Czech Republic and examines the influence of the state on the functioning of foundations, balanced by an emphasis on internal control and self-governance of the foundation and its autonomy. This is followed by a presentation of Liechtenstein foundation law.
Source: AUC IURIDICA
Author: Andrea Bartíková
Language: English
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7162784870