Traduction de «communication tax » (Anglais → Français) :

On taxation of Members of Parliament’s salaries – a point which requires unanimous agreement in the Council for it to be able to give its consent – the provisions regarding the Community tax to be applied to the salaries received by MEPs must not prejudice the entitlement of the Member States to subject these salaries to their national tax system, provided that the salaries are not taxed twice over.

With regard to taxation, in accordance with Community tax rules, the hydrocarbons used as fuels for shipping and fishing in Community waters, with the exception of private recreational vessels, are exempt from the payment of special taxes, both at Community level and at national level.

I would, however, like to point out that current Community tax legislation does not allow for only national and intra-Community flights to be taxed.

The effective date of application of the Community tax arrangements will be decided by the Council on a proposal from the Commission (b) Competitiveness of energy-intensive firms * Graduated tax reductions Where such firms are placed at a disadvantage as a result of increased imports from third countries which have not introduced a similar tax or measures having an equivalent impact, Member States may, after receiving authorization from the Commission, grant graduated tax reductions or refunds.

It should be noted that although the energy/CO2 tax would be a Community tax it would be levied by the Member States (a) Energy sources to be taxed The tax would apply to all energy sources, excluding renewables (solar and wind power, biomass, biofuels, etc.) and energy sources used as feedstocks in industry (e.g. hydrocarbons used in the petrochemical industry).

The aim of the reforms proposed by the Commission in the negotiations on political union is to: - strengthen the powers of the European Parliament, in particular by granting it the "last say" on expenditure when the annual budget is being drawn up; - enshrine the principles of budgetary discipline in the Treaty (multiannual planning, setting of ceilings); - ensure a more efficient budgetary procedure which would be considerably simplified and consolidated; improve the ability of the Community to react in budgetary terms to international developments; - ensure that all the Community's essential expenditure is fully included in the bud ...[+++]get (at present neither the EDF nor borrowings and loans form part of the EEC budget); - introduce into the Treaty a provision stipulating that the Community's own resources can "include one or more Community taxes" (the idea here is to establish the principle, not to put forward proposals for a specific tax).