Traduction de «The Municipal Tax Sharing » (Anglais → Français) :

different levels of taxation on share values and capital yield in the Member States (double taxation); the most appropriate time to tax share options (exercise of a stock option); tax only to be payable when the shares acquired by way of option conversion are sold;

different levels of taxation on share values and capital yield in the Member States (double taxation); the most appropriate time to tax share options (exercise of a stock option); tax, moreover, only to be payable when the shares acquired by way of option conversion are sold;

A regulation adopted by the municipal council of Watermael-Boisfort provided for an annual municipal tax of BEF 5000 on satellite dishes for the years 1997 to 2001 inclusive, payable by the owner.

Instead of starting a process of consultation to identify which of the tax models currently in force in the Member States avoids double taxation of contributions and benefits with the greatest efficiency and the least bureaucracy, the report already comes down in favour of the EET regime, when it is obvious that the TEE tax system – which consists of taxing contributions to the plan and exempting pensions drawn from it – would guarantee uniform fiscal treatment, regardless of the country of residence of the member or retired person, that it would allow the country granting tax concessions for setting up occupational pension plans to safe ...[+++]guard its tax base, and that it would make the issue of sharing tax yields superfluous.

The first concerns whether the Council shares the Commission’s assessment that the EU Treaty makes a transaction tax of the Tobin model impossible, i.e. that a Tobin tax would be prohibited under Article 56 of the EU Treaty.

– (SV) I would like to put a question to the Council that concerns the slight tendency towards a Tobin tax that Sweden introduced between 1986 and 1991, i.e. the turnover tax on share transactions.