Traduction de «communal income tax » (Anglais → Français) :

170. Takes note of the potential new own resources proposed by the Commission in its Communication on the Budget Review (taxation of the financial sector, auctioning under the greenhouse gas Emissions Trading System, EU charge related to air transport, VAT, energy tax, corporate income tax); awaits the conclusions of the impact analysis of these options, including a feasibility study on the various options for an EU Financial Transaction Tax, that should also examine the relevant collection mechanisms, in view of the presentation by the Commission of a legislative proposal by 1 July 2011;

In its Communication of 2001 ‘Tax policy in the EU - Priorities for the years ahead’, the Commission has indicated that personal income taxes may be left to the Member States even when the EU achieves a higher level of integration than at present and that their co-ordination at EU level only becomes necessary to prevent cross-border discrimination or obstacles to the exercise of the freedoms provided for in the treaties.

26. Takes note of the mandate by the Ecofin Council to the Commission to seek out alternative sources for development financing and draws attention to the need for a more extensive debate (particularly at multilateral level) and for more thorough analysis regarding the suitability and the feasibility of the various existing proposals for alternative funding instruments, some of which have been analysed in Commission Communication COM(2002) 81 final; suggests in this context that initiatives such as a global tax on fossil fuels (which would have the dual objectives of reducing carbon emissions and raising necessary funds for development) be considered as the possible basis for an EU initiative on this subject to be presented at the Johannes ...[+++]burg Summit; calls on the Commission in the context of the requested analysis to consider the merits of instituting within the EU a "Give As You Earn (GAYE)" scheme by which each Member State would make provision in their income tax systems for taxpayers to make voluntary, tax deductible, contributions for charitable causes, a minimum amount of which (e.g. EUR 10 per taxpayer) would be paid into a special fund devoted exclusively to relieve poverty in the world's poorest countries (the so-called "Sachs tax");

For income tax purposes, these Hutterite colonies qualify as communal organizations and are subject to section 143 of the Income Tax Act.

(Freedom of movement for workers · Combined assessment covering income tax and social security contributions · Non-applicability to workers who transfer their residence from one Member State to another of a social contributions ceiling applicable to workers who have not exercised their right to freedom of movement · Possible offsetting by income tax advantages · Possible incompatibility with Community law · Consequences)

This method has permitted income to be allocated to only one spouse per family in a communal organization, while general income tax rules have been changed to make wages and salaries paid to spouses employed in farming and other businesses tax deductible.