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

Eurostat published the following advice in 2013: the accounting treatment of the Bank of England Asset Purchase Facility Fund (BEAPFF) and flows between the Bank of England and HM Treasury in the United Kingdom, the statistical treatment of a concession sale before privatisation in Portugal, the recapitalisation of the Dexia Group in Belgium, the classification of the Sociedad de activos de Restructuracion (SAREB) in Spain, the recording of financial corrections related to EU funds in accordance with Regulation 1083/2006 art 100(1) in Romania, the statistical treatment of the mobile phone spectrum 15 years concession in Hungary, the trea ...[+++]tment of the LAK Invest Real estate transaction in the Flemish Region in Belgium, the recording of IABF Guarantee Fee in the Netherlands, the treatment of tax refunds, penalty payments and interim payments in the Her Majesty's Revenue and Customs (HMRC) tax case in the United Kingdom, the recording of cancellation of payables related to penalties and fines to be paid by CFR Cai Ferate to private energy suppliers in Romania and the statistical classification of MyCSP Ltd. in the United Kingdom.

Having regard to Article 87(1) and (3)(e) of the Treaty , having regard to paragraph 37 of European Parliament resolution 2005/2165 (INI) , having regard to the judgment of the Court of Justice in case C-88/03 , does the Commission intend once and for all to abandon the inflexible view that regional and local tax concessions are incompatible with the Community ban on State aids, especially as regards the arrangements for determining regional selectivity, and to authorise tax concessions when these are designed to help the development of certain economic activities or regions?

As to the question whether the Commission intends "once and for all to abandon the inflexible view that regional and local tax concessions are incompatible with the Community ban on State aids, especially as regards the arrangements for determining regional selectivity", the Commission would like to recall that, according to the recent case-law in the Azores and Basque Countries cases, a region is considered as being "autonomous" within the meaning of State aid rules when all three criteria concerning the institutional, procedural and the economic and financial autonomy are fulfilled.

Does the Commission think that this change in interpretation could be accommodated by including within Regulation (EC) No 1083/2006 provision for tax concessions to be deemed compatible with the rules on market equilibrium?

Having regard to Article 87(1) and (3)(e) of the Treaty, having regard to paragraph 37 of European Parliament resolution 2005/2165 (INI), having regard to the judgment of the Court of Justice in case C-88/03, does the Commission intend once and for all to abandon the inflexible view that regional and local tax concessions are incompatible with the Community ban on State aids, especially as regards the arrangements for determining regional selectivity, and to authorise tax concessions when these are designed to help the development of certain economic activities or regions?

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.