Traduction de «Taxation power » (Anglais → Français) :

taxing power [ power of taxation | taxation power | power to tax ]

taxing power [ power to levy taxes | power to tax | taxation power ]

First Nations Fiscal and Statistical Management Act [ An Act to provide for real property taxation powers of first nations, to create a First Nations Tax Commission, First Nations Financial Management Board, First Nations Finance Authority and First Nations Statistical Institute and to make consequential ame ]

power plant [ coal-burning power station | electric power plant | geothermal power station | hydro-electric power plant | hydro-electric power station | oil-burning power station | power station | thermal power station ]

political power [ Political leadership(ECLAS) | Power(STW) ]

2) obscuring power | covering power | hiding power | obliterating power | opacifying power

CHP plant | cogeneration plant | cogeneration power plant | co-generation power station | combined heat and power installation | combined heat and power plant | combined heat and power station

fossil fuel power plant | fossil-fuel power plant | conventional power plant | conventional power station | fossil fuel plant | fossil-fueled power plant | fossil-fuelled power plant | fossil fuel power station | fossil fuel station | fossil-fired power plant | fossil-fired power station | fossil-fueled power station | fossil-fuelled power station

Therefore confiscation orders based on civil confiscation procedures or on the extended use of taxation powers would not necessarily be executed in all MS. This mutual recognition issue is very relevant, as these procedures are increasingly used, especially in common law countries, and are proving to be very effective tools in attacking the proceeds of organised criminal activities.

An alternative approach consists in ensuring the mutual recognition of foreign freezing and confiscation orders by MS even when those orders are based on procedures which may not be applicable in the executing State (eg civil confiscation procedures, procedures based on the extended use of taxation powers).

There are relevant issues with the mutual recognition of freezing and confiscation orders based on civil confiscation procedures or on the extended use of taxation powers.

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ ...[+++]powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))