Traduction de «indirect taxation » (Anglais → Français) :

Council Directive 2003/93/EC of 7 October 2003 amends Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation by extending such assistance to the taxation of insurance premiums.

In the interests of facilitating contacts between local and/or national tax authorities to combat fraud more effectively, this regulation brings together into a single legal instrument and reinforces the provisions of the Directive on mutual assistance by competent authorities in the field of direct and indirect taxation and the Regulation on administrative cooperation in the field of indirect taxation

Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(6), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation(7) and by Council R ...[+++]egulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(8).

Legal basis Articles 95 to 99 of the EEC Treaty concern taxation: - Articles 95 to 98 prohibit discriminatory tax treatment between domestic products and imported products as well as repayment to firms of taxes higher than those they have paid (this would be tantamount to subsidizing exports); - Article 99, which deals with the harmonization of indirect taxation, was amended by the Single European Act in order to adapt it to the needs of the internal market.

Launched last year by Mr Peter Wilmott, Director General for Customs Union and Indirect Taxation, the meetings stem from the need for closer cooperation between customs and indirect taxation departments as a result of the internal market.

Mrs Scrivener underlined the need to step up cooperation between customs and indirect taxation departments in order to prepare for the abolition of internal frontiers on 1 January 1993. - - - The annual joint meting of DirectorshGeneral for Customs and Indirect Taxation was held today. The meeting provides a special opportunity for them to discuss issues connected with the abolition of intrarCommunity frontiers.