Traduction de «issue a transfer certificate » (Anglais → Français) :

45. Notes also the efforts made through the creation of the Platform for Tax Good Governance, which brings various stakeholders around the same table with the aim of creating consensus around the issue of tax avoidance, in particular in an international context, and the Joint Transfer Pricing Forum, which issues a number of guidelines on the technical issues surrounding transfer pricing; stresses that, to date, these bodies have contributed to making limited corrections to the corporate tax framework; regrets that the guidelines iss ...[+++]ued by the Joint Transfer Pricing Forum so far have not sufficiently tackled the issue of tax avoidance; deplores the fact that the composition of the Joint Transfer Pricing Forum, despite a recent update of its membership, is still unbalanced; objects, moreover, to the fact that tax experts contribute to the work on guidelines on transfer pricing while, at the same time, they may be advising their clients on aggressive tax planning strategies based on transfer pricing, and thus be in a position of conflict of interest;

45. Notes also the efforts made through the creation of the Platform for Tax Good Governance, which brings various stakeholders around the same table with the aim of creating consensus around the issue of tax avoidance, in particular in an international context, and the Joint Transfer Pricing Forum, which issues a number of guidelines on the technical issues surrounding transfer pricing; stresses that, to date, these bodies have contributed to making limited corrections to the corporate tax framework; regrets that the guidelines iss ...[+++]ued by the Joint Transfer Pricing Forum so far have not sufficiently tackled the issue of tax avoidance; deplores the fact that the composition of the Joint Transfer Pricing Forum, despite a recent update of its membership, is still unbalanced; objects, moreover, to the fact that tax experts contribute to the work on guidelines on transfer pricing while, at the same time, they may be advising their clients on aggressive tax planning strategies based on transfer pricing, and thus be in a position of conflict of interest;

(46) In order to ensure uniform conditions for the implementation of this Regulation as regards imports and inward processing arrangements, implementing powers should also be conferred on the Commission in respect of measures to manage the process guaranteeing that the quantities available within the tariff quotas are not exceeded, and measures to reallocate unused quantities of the tariff quota, safeguard measures against imports into the Union in accordance with Council Regulations (EC) No 260/2009 and (EC) No 625/2009 or safeguard measures provided for in international agreements, measures concerning the quantity of agricultural products for which inward processing certificates may be issued ...[+++], measures on the implementation of the inward processing certificate system as regards required documents and procedures for lodging applications and issuing inward processing certificates, measures on the management of the inward processing certificates by the Member States, the procedures relating to administrative assistance between the Member States, measures limiting the quantities for which inward processing certificates may be issued, rejecting quantities applied for in respect of those certificates and suspending the lodging of applications for inward processing certificates where large quantities are applied for, and measures suspending the use of processing or inward processing arrangements for ovalbumin and lactalbumin.

1. Each Member State shall, in the case of nationals of Member States whose evidence of formal qualifications as a midwife satisfies all the minimum training requirements laid down in Article 47 but which, by virtue of Article 49 is not recognised unless it is accompanied by a certificate of practical work experience referred to in Article 49(2) , recognise as sufficient proof certificates of training issued by those Member States before the reference date referred to in Annex V, point 5.5.2 , accompanied by a certificate stating that ...[+++] those nationals have been effectively and lawfully engaged in the activities in question for at least two consecutive years during the five years preceding the issue of the certificate.

The purpose of creating this specialised Agency is to assist the Commission in implementing policy but the Agency will also have its own powers, since, in some cases, it will replace national administrations in issuing products with certificates of conformity with Community legislation – I repeat, this is crucial for the Airbus project, as Mr Jarzembowski said a moment ago – and, in other cases, will supervise the issuing of certificates by national administrations.

Mr. James Robertson: This would allow people working at a polling station to be issued a transfer certificate.