1 March, 2013 – 09:00 to 11:00

The Slovak and Hungarian experts shared the rationale and implementation models of the percentage designation as applied in their own, but also in other European countries. They addressed practicalities of the percentage designation model: who is entitled to designate, to what organizations and what eligibility criteria are applied, who and how reviews eligibility of the beneficiary organization, how many beneficiaries can the tax payer designate to, what are the reporting requirements, what procedures are necessary to implement to transfer the designation to the beneficiary, how disputes are resolved and other issues for consideration when developing percentage designation mechanism.