Another matter which had been examined in the 2013 Joint Opinion was donors’ statements of liability. It was noted that, according to the draft amendments, Article 26(5) of the LPP required a legal person to present inter alia the official decision of its competent bodies on making a donation, and it was recommended that analogous requirements should be introduced in the EC, so as to demonstrate proper internal decision-making processes of donor legal entities. However, after the 2015 (and 2017) reforms, neither the LPP nor the EC contain such requirements; cf. the relevant provisions in Article 26(5) of the LPP and Article 38(2)f) and g) of the EC. The recommendation on introducing donors’ statements of liability for legal persons under the EC and the LPP as described in the 2013 Joint Opinion is therefore maintained.