Traduction de «Source principle taxation » (Anglais → Français) :

The source principle has a strong conceptual position among the EU Member States and has been the guiding principle in the OECD work on international taxation for a long time.

The proponents of taxing capital gains follow what have been well known principles in income taxation, which has been based on the concept of comprehensive income, which would include all sources of income, including capital gains as another source of income.

The Member States will be free to set their own rates of taxation, above the threshold levels imposed by the EU, and to work out their own taxation structure, reproducing the ratio between the minimum rates of taxation for the various energy sources (under what is termed the ‘proportionality’ principle or alignment clause).

- The principles of taxation on energy products: the source of fiscal disparities

Coordination at Community level, on the basis of Single Market principles, could optimise the conditions for the development of supplementary pension schemes, and so help Member States to face one of the main challenges of modern society: ensuring sustainability of the welfare state while not reducing retirement income" said Single Market Commissioner Mario Monti.Although it is up to Member States to decide the balance between different pension schemes, the Green Paper asks whether appropriate EU prudential rules for pension and life insurance funds, the removal of obstacles to the free movement of workers related to supplementary pensions and ap ...[+++]propriate taxation rules could facilitate the development of alternative sources of pension provision.

Member States who want to apply the tax, or part of it, on an input basis with full application of the origin principle and no compensatory border adjustments for that part would, however, be allowed to do so; - on a bilateral basis, contacts should be established with relevant third countries in order to find a technically and legally acceptable solution allowing the Member States to switch to a greater use of input tax taking into account the question of revenue for Member States. 8. Taxation of renewable energy The Presidency cons ...[+++]iders that in order to protect the environment by promoting the use of alternative energy sources, Member States should be allowed, without prejudice to the taxation of electricity generated from renewable sources, to apply exemptions based on those proposed by the Commission for energy from renewable sources.