Traduction de «Service routine » (Anglais → Français) :

Article 15(2)(c): concerning consultancy services provided by third parties, the fees for services which do not constitute a continuous or periodic activity nor relate to the enterprise's usual operating expenditure, such as routine tax consultancy services, regular legal services or advertising.

concerning consultancy services provided by third parties, the fees for services which do not constitute a continuous or periodic activity nor relate to the enterprise's usual operating expenditure, such as routine tax consultancy services, regular legal services, or advertising;

The services concerned shall not be a continuous or periodic activity nor relate to the enterprise's usual operating expenditure, such as routine tax consultancy services, regular legal services, or advertising;

Pursuant to Standing Order 78(2), Mr. Gagliano (Secretary of State (Parliamentary Affairs) and Deputy Leader of the Government in the House of Commons), seconded by Mrs. Robillard (Minister of Labour), moved, That, in relation to Bill C-77, An Act to provide for the maintenance of railway operations and subsidiary services, not more than four hours shall be allotted to the consideration of the committee stage of the Bill and, at the expiry of the fourth hour, any proceedings before the Standing Committee on Human Resources Development shall be interrupted, if required for the purpose of this Order, and in turn every question necessary fo ...[+++]r the disposal of the committee stage of the Bill shall be put forthwith and successively without further debate or amendment, provided that if the Bill is not reported from the Committee during Routine Proceedings on March 23, 1995, the Bill shall, at the conclusion of Routine Proceedings on that day, be deemed to have been reported from the Committee without amendment.

Therefore, I move: That, in relation to Bill C-77, an act to provide for the maintenance of railway operations and subsidiary services, not more than four hours shall be allotted to the consideration of the committee stage of the said bill and, at the expiry of the fourth hour, any proceedings before the Standing Committee on Human Resources Development shall be interrupted, if required for the purpose of this order, and in turn every question necessary for the disposal of the committee stage of the bill shall be put forthwith and successively without further debate or amendment, provided that if the said bill is not reported from the said committ ...[+++]ee during Routine Proceedings on March 23, 1995, the said bill shall at the conclusion of Routine Proceedings on that day be deemed to have been reported from the committee without amendment.

Apart from being of unquestionable complexity for traders, who are required to have a good knowledge of the rules for locating their services, this situation has important consequences: - difficulties of interpretation leading to a risk of non-taxation or double taxation; - risks of distortion of competition for comparable supplies of services or between supplies of services or goods, depending on the definitions adopted; - a weakening of the system of fractioned payments, which is nonetheless one of the fundamental characteristics of VAT, when the customer is routinely the perso ...[+++]n liable for payment of the tax.