Traduction de «Hotel tax » (Anglais → Français) :

|| · Business Services including professional services (, lawyers, architects, accountants, tax advisers, consulting agencies, communication and marketing agencies, patent agents, certification services, sport intermediaries, artist managers, recruitment agencies, interpreters, veterinaries, land surveyors .) · Construction services and crafts acitivites · Retail · Real-Estate · Tourism (Hotels, restaurants, cafés, travel agents, tourist guides.) · Private Education

The provinces could give municipalities the hotel tax.

Toronto said it would like to have a hotel tax and the Province of Ontario said no. If hon. members want to hear the answer, that is fine.

8. Calls on the Council to restart work on the proposed revision of the Council Directive amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002)0064); reiterates its support for the objectives of simplifying this special VAT scheme and maintaining the competitive position of operators established in the European Union vis-à-vis operators from third countries; calls on the Council urgently to conclude the decision-making process on the proposal for a Council Directive amending Directive 77/388/EEC as regards reduced rates of value added tax (COM(2003)0397), so as to enable all Member States to apply in a structured way reduced VAT rates for restaurants, as already exist for other tourism-related activities ...[+++], such as holiday accommodation, plots on campsites, hotels and amusement parks;

8. Calls on the Council to restart work on the proposed revision of the Council directive amending Directive 77/388/EEC as regards the special scheme for travel agents (COM(2002)0064); reiterates its support for the objectives of simplifying this special VAT scheme and maintaining the competitive position of operators established in the European Union vis-à-vis operators from third countries; calls on the Council urgently to conclude the decision-making process on the proposal for a Council Directive of 23 July 2003 amending Directive 77/388/EEC as regards reduced rates of value added tax (COM(2003)0397), so as to enable all Member States to apply in a structured way reduced VAT rates for restaurants as already exists for other tourism-re ...[+++]lated activities, such as for example holiday accommodation, renting of plots on campsites, hotels and amusement parks;

For instance, pursuant to Article 12(2)(2)(a) of the Law on Turnover Tax, following the 1988 amendment to that law (BGBl 410/88), the portion of the purchase cost of a motor car used as a hotel vehicle exceeding AS 467 000 (EUR 33 938.21) is not deductible as operating expenditure, and taxes already paid in respect thereof are not deductible.