Traduction de «Person owed an obligation aliment » (Anglais → Français) :

Also having regard to question 6, must Council Regulation (EU) No 904/2010 (2) of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, in the light, in particular, of its seventh recital, according to which, for the purposes of collecting the tax owed, Member States should cooperate to help ensure that VAT is correctly assessed and, in order to do so, they must not only monitor the correct application of tax owed in their own territory, but should also provide assistance to other Member States for ensuring the correct application of tax relating to activity carried out on their own territory b ...[+++]ut owed in another Member State, be interpreted as meaning that, in a situation where the facts are as in the present case, the tax authority of the Member State which discovers the tax debt must make a request to the tax authority of the Member State in which the taxable person was subject to a tax inspection and complied with its obligation to pay tax?

Specifically, the exceptions clarify that the offence would not apply if the person who receives the benefit is in a legitimate living arrangement with a person who provides sexual services, such as a spouse, child, or roommate; if a person receives the benefit as a result of an obligation owed to them, such as where financial support is provided to a disabled parent or where a gift is purchased with the earnings of prostitution; and also if a person receives the benefit in return for goods or services offered on the same terms and ...[+++]conditions to the general public, such as an accountant, a taxi driver, or a security company that offers goods or services to anyone.

Is import VAT for goods which have been reexported under customs supervision as non-Community goods for which, however, a customs debt is incurred due to a breach of obligation under Article 204 of the Customs Code (1) — in this case: failure to discharge in due time the external Community transit procedure by presentation at the competent customs office before the introduction into the third country — to be considered to be not legally owed within the meaning of Article 236(1) of the Customs Code in conjunction with the provisions of ...[+++] Directive 2006/112/EC, (2) at least where the person used as the debtor is the person on whom the breached obligation was incumbent without him being entitled to dispose of the goods?

a declaration concerning any actual or potential conflict between any personal interests and those of the collective management organisation or between any obligations owed to the collective management organisation and any duty owed to any other natural or legal person.

It should be provided in this Regulation that for the purposes of an application for the recognition and enforcement of a decision relating to maintenance obligations the term ‘creditor’ includes public bodies which are entitled to act in place of a person to whom maintenance is owed or to claim reimbursement of benefits provided to the creditor in place of maintenance.

Would you not agree that when other monies are owing by the federal government to Canadians who are not prisoners, for example from the CRA, Revenue Canada, a refund is owing, that those monies can be directed and obtained for the direct benefit of those to whom the person the money would be paid had obligations?