Traduction de «uncapped vat assessment base » (Anglais → Français) :

the percentage share of the United Kingdom in the sum of uncapped VAT assessment bases, and

without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.

Whereas the European Council of 24 and 25 March 1999 invited the Commission to submit, before 1 January 2006, a report reviewing the operation of the own resources system and, in particular, the effects of enlargement on the financing of the budget; whereas the report should also review the correction of the budgetary imbalances granted to the United Kingdom as well as the granting to Austria, Germany, the Netherlands and Sweden of the reduction in the financing of the budgetary imbalances in favour of the United Kingdom; whereas the report should also address the feasibility of creating new autonomous own resources as well as arrangements for the possible introduction of a fixed uniform rate ...[+++] applicable to the VAT assessment bases; whereas the Commission will submit that report before 1 January 2004; whereas, on the basis of that report, the Commission will submit, before 1 January 2005, a proposal for a Council decision which will replace this Decision on 1 January 2007; whereas that decision is to include provisions concerning the replacement of the VAT resource by new, autonomous own resources; whereas those new resources should be directly connected with ordinary citizens and not increase the tax burden they bear; whereas, furthermore, provisions should be included for the gradual phasing-out of the compensatory mechanism established in favour of the United Kingdom; whereas, it should enter into force simultaneously with the beginning of the new financial perspective from 2007 with a view to improving consistency between the revenue and expenditure sides of budgetary policy;

a rate (“frozen rate”) equivalent to the ratio between the amount of the compensation referred to in Article 4 and the sum of the VAT assessment bases (established in accordance with Article 2 (1) (c)) of all Member States, taking into account the fact that the United Kingdom is excluded from the financing of its correction and that the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of its normal value.

Whereas the European Council of 24 and 25 March 1999 invited the Commission to submit, before 1 January 2006, a report reviewing the operation of the own resources system and, in particular, the effects of enlargement on the financing of the budget; whereas the report should also review the correction of the budgetary imbalances granted to the United Kingdom as well as the granting to Austria, Germany, the Netherlands and Sweden of the reduction in the financing of the budgetary imbalances in favour of the United Kingdom; whereas the report should also address the feasibility of creating new autonomous own resources as well as arrangements for the possible introduction of a fixed uniform rate ...[+++] applicable to the VAT assessment bases;

a rate (“frozen rate”) equivalent to the ratio between the amount of the compensation referred to in Article 4 and the sum of the VAT assessment bases (established in accordance with Article 2 (1) (c)) of all Member States, taking into account until further notice the fact that the United Kingdom is excluded from the financing of its correction and that the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of its normal value.