Array ( [id] => 2 [link] => [name] => [desc] => [children] => Array ( [0] => Array ( [id] => 6 [link] => https://book.coe.int/en/6-online-bookshop [name] => Online Bookshop [desc] => [children] => Array ( [0] => Array ( [id] => 40 [link] => https://book.coe.int/en/40-committee-of-ministers [name] => Committee of Ministers [desc] => [children] => Array ( [0] => Array ( [id] => 41 [link] => https://book.coe.int/en/41-texts-of-council-of-europe-treaties [name] => Texts of Council of Europe Treaties [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 43 [link] => https://book.coe.int/en/43-council-of-europe-treaties-and-explanatory-reports [name] => Council of Europe Treaties and explanatory reports [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 44 [link] => https://book.coe.int/en/44-collected-edition-of-the-council-of-europe-treaties-series [name] => Collected edition of the Council of Europe Treaties Series [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 45 [link] => https://book.coe.int/en/45-committee-of-ministers-compendium-of-adopted-texts [name] => Committee of Ministers - Compendium of adopted texts [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 42 [link] => https://book.coe.int/en/42-committee-of-ministers-other-publications [name] => Committee of Ministers - Other publications [desc] => [children] => Array ( ) ) ) ) [1] => Array ( [id] => 46 [link] => https://book.coe.int/en/46-parliamentary-assembly [name] => Parliamentary Assembly [desc] => [children] => Array ( [0] => Array ( [id] => 47 [link] => https://book.coe.int/en/47-parliamentary-assembly-adopted-texts [name] => Parliamentary Assembly / Adopted texts [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 48 [link] => https://book.coe.int/en/48-parliamentary-assembly-orders-of-the-day-minutes [name] => Parliamentary Assembly / Orders of the Day, Minutes [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 49 [link] => https://book.coe.int/en/49-parliamentary-assembly-official-reports-of-debates [name] => Parliamentary Assembly / Official Reports of Debates [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 50 [link] => https://book.coe.int/en/50-parliamentary-assembly-documents-working-papers [name] => Parliamentary Assembly / Documents, Working Papers [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 51 [link] => https://book.coe.int/en/51-parliamentary-assembly-general-publications [name] => Parliamentary Assembly / General publications [desc] => [children] => Array ( ) ) ) ) [2] => Array ( [id] => 52 [link] => https://book.coe.int/en/52-congress [name] => Congress [desc] => [children] => Array ( [0] => Array ( [id] => 53 [link] => https://book.coe.int/en/53-congress-local-and-regional-action-series [name] => Congress / Local and Regional Action Series [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 54 [link] => https://book.coe.int/en/54-congress-studies-and-texts-series [name] => Congress/ Studies and Texts Series [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 55 [link] => https://book.coe.int/en/55-congress-adopted-texts [name] => Congress / Adopted Texts [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 56 [link] => https://book.coe.int/en/56-congress-official-report-of-debates [name] => Congress / Official Report of Debates [desc] => [children] => Array ( ) ) ) ) [3] => Array ( [id] => 57 [link] => https://book.coe.int/en/57-human-rights [name] => Human Rights [desc] => [children] => Array ( [0] => Array ( [id] => 58 [link] => https://book.coe.int/en/58-human-rights-and-democracy [name] => Human Rights and Democracy [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 59 [link] => https://book.coe.int/en/59-children-s-rights-and-family-law [name] => Children's rights and family law [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 60 [link] => https://book.coe.int/en/60-making-democratic-institutions-work [name] => Making democratic institutions work [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 61 [link] => https://book.coe.int/en/61-minorities [name] => Minorities [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 62 [link] => https://book.coe.int/en/62-human-rights-files [name] => Human Rights Files [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 63 [link] => https://book.coe.int/en/63-european-social-charter [name] => European Social Charter [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 64 [link] => https://book.coe.int/en/64-social-charter-monographs [name] => Social Charter Monographs [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 65 [link] => https://book.coe.int/en/65-gender-equality [name] => Gender equality [desc] => [children] => Array ( ) ) [8] => Array ( [id] => 66 [link] => https://book.coe.int/en/66-european-court-of-human-rights [name] => European Court of Human Rights [desc] => [children] => Array ( ) ) [9] => Array ( [id] => 376 [link] => https://book.coe.int/en/376-commissioner-for-human-rights [name] => Commissioner for Human Rights [desc] => [children] => Array ( ) ) [10] => Array ( [id] => 67 [link] => https://book.coe.int/en/67-european-commission-of-human-rights [name] => European Commission of Human Rights [desc] => [children] => Array ( ) ) ) ) [4] => Array ( [id] => 68 [link] => https://book.coe.int/en/68-law [name] => Law [desc] => [children] => Array ( [0] => Array ( [id] => 71 [link] => https://book.coe.int/en/71-international-law [name] => International Law [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 75 [link] => https://book.coe.int/en/75-constitutional-law [name] => Constitutional Law [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 77 [link] => https://book.coe.int/en/77-legal-instruments [name] => Legal instruments [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 76 [link] => https://book.coe.int/en/76-penal-law-and-criminology [name] => Penal Law and criminology [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 79 [link] => https://book.coe.int/en/79-computers-and-law [name] => Computers and law [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 74 [link] => https://book.coe.int/en/74-economy-and-crime-fight-against-corruption [name] => Economy and crime, fight against corruption [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 72 [link] => https://book.coe.int/en/72-terrorism-and-law [name] => Terrorism and Law [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 69 [link] => https://book.coe.int/en/69-points-of-view-points-of-law [name] => Points of view - Points of Law [desc] => [children] => Array ( ) ) [8] => Array ( [id] => 70 [link] => https://book.coe.int/en/70-europeans-and-their-rights [name] => Europeans and their rights [desc] => [children] => Array ( ) ) [9] => Array ( [id] => 73 [link] => https://book.coe.int/en/73-migrants-rights [name] => Migrants rights [desc] => [children] => Array ( ) ) [10] => Array ( [id] => 78 [link] => https://book.coe.int/en/78-themis-programme [name] => Themis Programme [desc] => [children] => Array ( ) ) ) ) [5] => Array ( [id] => 80 [link] => https://book.coe.int/en/80-health [name] => Health [desc] => [children] => Array ( [0] => Array ( [id] => 81 [link] => https://book.coe.int/en/81-health-and-society-ethics [name] => Health and society, Ethics [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 82 [link] => https://book.coe.int/en/82-blood-transfusion-and-organ-transplantation [name] => Blood transfusion and organ transplantation [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 83 [link] => https://book.coe.int/en/83-health-protection-of-the-consumer [name] => Health protection of the consumer [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 84 [link] => https://book.coe.int/en/84-integration-of-people-with-disabilities [name] => Integration of people with disabilities [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 85 [link] => https://book.coe.int/en/85-european-directorate-for-the-quality-of-medicines-and-healthcare-edqm [name] => European Directorate for the Quality of Medicines and HealthCare (EDQM) [desc] => [children] => Array ( ) ) ) ) [6] => Array ( [id] => 86 [link] => https://book.coe.int/en/86-society [name] => Society [desc] => [children] => Array ( [0] => Array ( [id] => 87 [link] => https://book.coe.int/en/87-demography [name] => Demography [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 88 [link] => https://book.coe.int/en/88-trends-in-social-cohesion-series [name] => Trends in Social Cohesion Series [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 89 [link] => https://book.coe.int/en/89-responses-to-violence-in-everyday-life-in-a-democratic-society-series [name] => Responses to violence in everyday life in a democratic society Series [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 90 [link] => https://book.coe.int/en/90-drugs-and-addiction [name] => Drugs and addiction [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 91 [link] => https://book.coe.int/en/91-social-security [name] => Social Security [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 92 [link] => https://book.coe.int/en/92-community-relations [name] => Community relations [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 93 [link] => https://book.coe.int/en/93-social-co-operation-in-europe [name] => Social co-operation in Europe [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 94 [link] => https://book.coe.int/en/94-population-studies-series [name] => Population Studies Series [desc] => [children] => Array ( ) ) ) ) [7] => Array ( [id] => 95 [link] => https://book.coe.int/en/95-environment [name] => Environment [desc] => [children] => Array ( [0] => Array ( [id] => 96 [link] => https://book.coe.int/en/96-nature-and-environment-series [name] => Nature and environment Series [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 97 [link] => https://book.coe.int/en/97-environmental-encounters-series [name] => Environmental Encounters Series [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 98 [link] => https://book.coe.int/en/98-territory-and-landscape-series [name] => Territory and Landscape Series [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 99 [link] => https://book.coe.int/en/99-european-regional-planning-series [name] => European Regional Planning Series [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 100 [link] => https://book.coe.int/en/100-environment-general-publications [name] => Environment / General publications [desc] => [children] => Array ( ) ) ) ) [8] => Array ( [id] => 101 [link] => https://book.coe.int/en/101-local-and-regional-democracy [name] => Local and Regional Democracy [desc] => [children] => Array ( [0] => Array ( [id] => 102 [link] => https://book.coe.int/en/102-co-operation-for-local-and-regional-democracy [name] => Co-operation for Local and Regional Democracy [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 103 [link] => https://book.coe.int/en/103-local-and-regional-authorities-in-europe-series [name] => Local and Regional Authorities in Europe Series [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 104 [link] => https://book.coe.int/en/104-structure-and-operation-of-local-and-regional-democracy-series [name] => Structure and operation of Local and Regional Democracy Series [desc] => [children] => Array ( ) ) ) ) [9] => Array ( [id] => 105 [link] => https://book.coe.int/en/105-education [name] => Education [desc] => [children] => Array ( [0] => Array ( [id] => 406 [link] => https://book.coe.int/en/406-education-policy [name] => Education policy [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 108 [link] => https://book.coe.int/en/108-human-rights-democratic-citizenship-and-interculturalism [name] => Human rights, democratic citizenship and interculturalism [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 112 [link] => https://book.coe.int/en/112-higher-education-and-research [name] => Higher education and research [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 110 [link] => https://book.coe.int/en/110-secondary-education [name] => Secondary education [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 107 [link] => https://book.coe.int/en/107-history-teaching [name] => History teaching [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 106 [link] => https://book.coe.int/en/106-pestalozzi-series [name] => Pestalozzi series [desc] => [children] => Array ( ) ) ) ) [10] => Array ( [id] => 113 [link] => https://book.coe.int/en/113-languages [name] => Languages [desc] => [children] => Array ( [0] => Array ( [id] => 114 [link] => https://book.coe.int/en/114-education-and-modern-languages [name] => Education and modern languages [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 115 [link] => https://book.coe.int/en/115-language-policy [name] => Language policy [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 116 [link] => https://book.coe.int/en/116-regional-and-minority-languages [name] => Regional and minority languages [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 117 [link] => https://book.coe.int/en/117-terminology [name] => Terminology [desc] => [children] => Array ( ) ) ) ) [11] => Array ( [id] => 118 [link] => https://book.coe.int/en/118-youth [name] => Youth [desc] => [children] => Array ( [0] => Array ( [id] => 119 [link] => https://book.coe.int/en/119-training-kits-youth [name] => Training Kits / Youth [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 120 [link] => https://book.coe.int/en/120-national-youth-policies [name] => National Youth Policies [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 121 [link] => https://book.coe.int/en/121-youth-other-publications [name] => Youth / Other publications [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 396 [link] => https://book.coe.int/en/396-perspectives-on-youth [name] => Perspectives on youth [desc] => [children] => Array ( ) ) ) ) [12] => Array ( [id] => 122 [link] => https://book.coe.int/en/122-culture [name] => Culture [desc] => [children] => Array ( [0] => Array ( [id] => 123 [link] => https://book.coe.int/en/123-cultural-development [name] => Cultural development [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 124 [link] => https://book.coe.int/en/124-cultural-heritage [name] => Cultural heritage [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 125 [link] => https://book.coe.int/en/125-cultural-policies [name] => Cultural Policies [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 126 [link] => https://book.coe.int/en/126-culture-and-neighbourhoods [name] => Culture and neighbourhoods [desc] => [children] => Array ( ) ) ) ) [13] => Array ( [id] => 127 [link] => https://book.coe.int/en/127-sport [name] => Sport [desc] => [children] => Array ( [0] => Array ( [id] => 128 [link] => https://book.coe.int/en/128-sports-monographs [name] => Sports - Monographs [desc] => [children] => Array ( ) ) ) ) [14] => Array ( [id] => 129 [link] => https://book.coe.int/en/129-communication [name] => Communication [desc] => [children] => Array ( [0] => Array ( [id] => 130 [link] => https://book.coe.int/en/130-mass-media [name] => Mass media [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 131 [link] => https://book.coe.int/en/131-european-audiovisual-observatory [name] => European Audiovisual Observatory [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 132 [link] => https://book.coe.int/en/132-new-information-technologies [name] => New information technologies [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 412 [link] => https://book.coe.int/en/412-artificial-intelligence [name] => Artificial intelligence [desc] => [children] => Array ( ) ) ) ) [15] => Array ( [id] => 133 [link] => https://book.coe.int/en/133-european-issues [name] => European issues [desc] => [children] => Array ( [0] => Array ( [id] => 134 [link] => https://book.coe.int/en/134-activities-annual-report [name] => Activities Annual Report [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 135 [link] => https://book.coe.int/en/135-democracy-debates [name] => Democracy Debates [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 136 [link] => https://book.coe.int/en/136-european-debates [name] => European debates [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 137 [link] => https://book.coe.int/en/137-books-on-europe [name] => Books on Europe [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 138 [link] => https://book.coe.int/en/138-other-fields [name] => Other fields [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 373 [link] => https://book.coe.int/en/373-catalogues-of-publications [name] => Catalogues of publications [desc] => [children] => Array ( ) ) ) ) ) ) [1] => Array ( [id] => 7 [link] => https://book.coe.int/en/7-online-resources [name] => Online resources [desc] => [children] => Array ( [0] => Array ( [id] => 378 [link] => https://book.coe.int/en/378-the-council-of-europe-in-brief [name] => The Council of Europe in brief [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 170 [link] => https://book.coe.int/en/170-human-rights [name] => Human Rights [desc] => [children] => Array ( [0] => Array ( [id] => 187 [link] => https://book.coe.int/en/187-children-s-rights [name] => Children's rights [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 172 [link] => https://book.coe.int/en/172-european-convention-on-human-rights [name] => European Convention on Human Rights [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 191 [link] => https://book.coe.int/en/191-violence-against-women-and-domestic-violence [name] => Violence against women and domestic violence [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 176 [link] => https://book.coe.int/en/176-death-penalty [name] => Death penalty [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 192 [link] => https://book.coe.int/en/192-trafficking-in-human-beings [name] => Trafficking in human beings [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 177 [link] => https://book.coe.int/en/177-prevention-of-torture [name] => Prevention of torture [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 178 [link] => https://book.coe.int/en/178-racism [name] => Racism [desc] => [children] => Array ( ) ) ) ) [2] => Array ( [id] => 179 [link] => https://book.coe.int/en/179-democracy [name] => Democracy [desc] => [children] => Array ( [0] => Array ( [id] => 180 [link] => https://book.coe.int/en/180-democracy-through-law [name] => Democracy Through Law [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 181 [link] => https://book.coe.int/en/181-forum-for-the-future-of-democracy [name] => Forum for the Future of Democracy [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 182 [link] => https://book.coe.int/en/182-civil-society [name] => Civil society [desc] => [children] => Array ( ) ) ) ) [3] => Array ( [id] => 186 [link] => https://book.coe.int/en/186-human-dignity [name] => Human dignity [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 193 [link] => https://book.coe.int/en/193-society [name] => Society [desc] => [children] => Array ( [0] => Array ( [id] => 194 [link] => https://book.coe.int/en/194-living-together-diversity-and-freedom-in-europe [name] => Living Together - Diversity and Freedom in Europe [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 195 [link] => https://book.coe.int/en/195-european-social-charter [name] => European Social Charter [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 205 [link] => https://book.coe.int/en/205-drugs [name] => Drugs [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 196 [link] => https://book.coe.int/en/196-migration [name] => Migration [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 190 [link] => https://book.coe.int/en/190-gender-equality [name] => Gender Equality [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 197 [link] => https://book.coe.int/en/197-council-of-europe-development-bank [name] => Council of Europe Development Bank [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 222 [link] => https://book.coe.int/en/222-lgbt [name] => LGBT [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 223 [link] => https://book.coe.int/en/223-people-with-disabilities [name] => People with disabilities [desc] => [children] => Array ( ) ) ) ) [5] => Array ( [id] => 198 [link] => https://book.coe.int/en/198-internet-media [name] => Internet, Media [desc] => [children] => Array ( [0] => Array ( [id] => 199 [link] => https://book.coe.int/en/199-internet [name] => Internet [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 200 [link] => https://book.coe.int/en/200-children-and-the-internet [name] => Children and the Internet [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 201 [link] => https://book.coe.int/en/201-media-freedom [name] => Media freedom [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 202 [link] => https://book.coe.int/en/202-cybercrime [name] => Cybercrime [desc] => [children] => Array ( ) ) ) ) [6] => Array ( [id] => 203 [link] => https://book.coe.int/en/203-health [name] => Health [desc] => [children] => Array ( [0] => Array ( [id] => 204 [link] => https://book.coe.int/en/204-bioethics [name] => Bioethics [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 206 [link] => https://book.coe.int/en/206-pharmaceutical-and-healthcare-europe [name] => Pharmaceutical and healthcare Europe [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 207 [link] => https://book.coe.int/en/207-health-protection [name] => Health protection [desc] => [children] => Array ( ) ) ) ) [7] => Array ( [id] => 208 [link] => https://book.coe.int/en/208-culture-heritage-nature [name] => Culture, Heritage, Nature [desc] => [children] => Array ( [0] => Array ( [id] => 210 [link] => https://book.coe.int/en/210-european-cultural-convention [name] => European Cultural Convention [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 211 [link] => https://book.coe.int/en/211-intercultural-and-interreligious-dialogue [name] => Intercultural and interreligious dialogue [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 212 [link] => https://book.coe.int/en/212-biological-diversity-bern-convention [name] => Biological diversity - Bern Convention [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 214 [link] => https://book.coe.int/en/214-climate-change [name] => Climate change [desc] => [children] => Array ( ) ) ) ) [8] => Array ( [id] => 215 [link] => https://book.coe.int/en/215-council-of-europe-and-the-eu [name] => Council of Europe and the EU [desc] => [children] => Array ( [0] => Array ( [id] => 216 [link] => https://book.coe.int/en/216-council-of-europe-and-european-union-different-roles-shared-values [name] => Council of Europe and European Union : different roles, shared values [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 217 [link] => https://book.coe.int/en/217-eu-accession-to-the-european-convention-on-human-rights [name] => EU accession to the European Convention on Human Rights [desc] => [children] => Array ( ) ) ) ) [9] => Array ( [id] => 218 [link] => https://book.coe.int/en/218-minorities-rights [name] => Minorities' Rights [desc] => [children] => Array ( [0] => Array ( [id] => 219 [link] => https://book.coe.int/en/219-national-minorities [name] => National minorities [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 220 [link] => https://book.coe.int/en/220-minority-languages [name] => Minority languages [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 221 [link] => https://book.coe.int/en/221-roma-and-travellers [name] => Roma and Travellers [desc] => [children] => Array ( ) ) ) ) [10] => Array ( [id] => 224 [link] => https://book.coe.int/en/224-education-languages-sport-youth [name] => Education, languages, sport, youth [desc] => [children] => Array ( [0] => Array ( [id] => 226 [link] => https://book.coe.int/en/226-teaching-history [name] => Teaching History [desc] => [children] => Array ( ) ) ) ) [11] => Array ( [id] => 233 [link] => https://book.coe.int/en/233-law [name] => Law [desc] => [children] => Array ( [0] => Array ( [id] => 234 [link] => https://book.coe.int/en/234-organised-crime [name] => Organised crime [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 235 [link] => https://book.coe.int/en/235-corruption [name] => Corruption [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 237 [link] => https://book.coe.int/en/237-personal-data [name] => Personal data [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 175 [link] => https://book.coe.int/en/175-european-prison-reform [name] => European prison reform [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 238 [link] => https://book.coe.int/en/238-terrorism [name] => Terrorism [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 239 [link] => https://book.coe.int/en/239-efficiency-of-justice [name] => Efficiency of justice [desc] => [children] => Array ( ) ) ) ) [12] => Array ( [id] => 240 [link] => https://book.coe.int/en/240-institutions [name] => Institutions [desc] => [children] => Array ( [0] => Array ( [id] => 242 [link] => https://book.coe.int/en/242-parliamentary-assembly [name] => Parliamentary Assembly  [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 243 [link] => https://book.coe.int/en/243-congress-of-local-and-regional-authorities [name] => Congress of Local and Regional Authorities  [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 244 [link] => https://book.coe.int/en/244-european-court-of-human-rights [name] => European Court of Human Rights [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 246 [link] => https://book.coe.int/en/246-conference-of-ingos [name] => Conference of INGOs [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 247 [link] => https://book.coe.int/en/247-secretary-general [name] => Secretary General [desc] => [children] => Array ( ) ) ) ) ) ) ) ) 1

Catalog

Newsletter

PDF - Using tax incentives to conserve and enhance biodiversity in Europe (Nature and Environment No. 143) (2005)

Nature and environment Series
978-92-871-5780-5PDF
Type of document :
Book
Format :
PDF
Language :
English
Size :
16 x 24 cm
Number of pages :
110
Clare Shine
8.00 € / 12.00 $US

This report looks at ways in which tax incentives may help to promote conservation of biological and landscape diversity in Europe.It outlines how tax incentives relate to other conservation policy options (Part I) before describing existing measures in and beyond Europe that directly benefit landholders (Part II) or create an enabling climate for the conservation sector (Part III). Part IV provides some indicators for the design of tax measures. Part V sets out conclusions and provides draft elements for a future recommendation to Council of Europe Member States on the development of fiscal incentive policies to support measures for biodiversity protection.

Introduction: objectives and methodology

I. Overview of conservation policy options

A. Regulatory measures

B. Non-regulatory measures: the growth of incentives C. Where do tax incentives fit in?

II. Tax incentives that directly support landholders

A. Real property taxes

1. Property transfer taxes (registration fees and stamp duty).

2. Local land taxes (rates)

a. Differential rates for conservation

b. Revenue implications for local authorities

B. Personal and general taxes 

1. Income tax

a. Relief linked to land management practices

b. Reliefs on donation of property interests (conservation easements

2. Wealth tax

3. Value added tax on conservation-related expenditure.

4. Capital gains tax

5. Inheritance tax (death duties)

6. Intestacy

III. Tax frameworks that support the conservation sector.

A.   Tax status of private conservation organisations

B.   Incentives for donations

C.   Initiatives to simplify giving .

1. Guidance and information.

2. Administrative procedures

3. Transnational donations

D. Earmarking tax revenues for conservation

E. Tax relief on environmentally friendly investment

IV. Practical indicators for designing tax incentives

A. Objectives

B. Quality assurance mechanisms

1. Criteria for selection

2. Valuation of donated land

3. Organisations eligible to receive donations

4. Sanctions and safeguards

V. Conclusion and recommendations

A. Current constraints on biodiversity-friendly tax policy.

B. Opportunities identified

C. Recommendations

Appendix : Questionnaire circulated to Contracting Parties.