Traduction de «Encouragement from the point view taxation » (Anglais → Français) :

These “companies” (the name of which is given in French and Dutch) do not have legal status, and from the point of view of taxation, a look-through approach is applicable.

Calls on the Commission to establish a roadmap on competitive SME taxation, encouraging Member States to adapt their taxation schemes with a view to lowering the non-labour wage costs for young companies, and allowing such companies to keep a larger proportion of their profits for reinvestment in the company; suggests that the roadmap be based on best practices and include pilot projects;

Notes that in many Member States the importance of occupational pension systems has been recognised, and that the EU can add value by providing coordination between the various schemes and encouraging Member States to ensure that a - in social, legal and economic terms - justifiable framework is in place which adequately protects pension plan members and guarantees access to understandable pension information; stresses that in cases where Member States have mandatory pension funds managed by private institutions, such schemes should also be assessed from the ...[+++]point of view of compliance with European conditions and criteria as regards security, investment and asset classification; underlines as a principle that all proposals on occupational pension systems must be fully impact assessed in particular with a view to quantifying the additional costs and administrative burden;

Concludes that we need more Europe; considers that there is an urgent need for political and intellectual leadership in order to put the European project back on track; takes the views that the Commission needs to make full use of its initiative rights in the fields of shared competences, notably in energy policies, to empower the EU for challenges ahead; believes that the eco-social-friendly internal market project which underpins the Union needs to be completed; urges that mechanisms for economic governance within the Union be strengthened, especially from the ...[+++]point of view of better accountability, contingency management, and economic and employment policy coordination; Asserts that the financial and supervisory reform agenda must move forward rapidly, addressing not just the shortcomings observed in the crisis but also the need to design a financial system that supports the real economy, is conducive to financial stability and engenders economic growth, long-term investment, job creation, social cohesion and the fight against poverty; Considers it necessary to redesign the taxation systems in a fair manner, in a way that discourages the build-up of excessive leverage and promotes social justice, entrepreneurial spirit and innovation; Calls for a revitalisation of the sustainable social market economy and the values it enshrines;

These concern cooperation with the national authorities, to be strengthened from the point of view of information exchanges (see below at 1.2.2) and administrative assistance (indirect taxation, money laundering and possibly other areas), and, with regard to investigations directed by the Office, the legal means available to the Community to strengthen the protection of financial interests as regards direct expenditure. [27]

[54] In one case handled by the Commission, a contracting authority had based itself principally on the following elements to award a contract to the local transport company: the fact that the company was based in the area had repercussions both from a taxation point of view and in terms of the creation of stable jobs. Moreover, the local purchase of large quantities of equipment and services by the service provider guaranteed local jobs.