Traduction de «Estimation fondée sur le chiffre d'affaires » (Français → Anglais) :

The Court of Justice of the European Union has ruled that the third subparagraph of Article 17(5) of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (‘the Sixth Directive’) allows Member States, for the purposes of calculating the proportion of input VAT deductible for a given operation, such as the construction of a mixed-use building, to give precedence, as the key to allocation, to an allocation key other than that based on turnover appearing in Article 19(1) of the Sixth Directive, on condition that the method used guarantees a mor ...[+++]e precise determination of that deductible proportion (judgment in Case C-511/10 BLC Baumarkt [EU:C:2012:689]).

If the answer to the previous question is in the affirmative: Do the principles of legal certainty and the protection of legitimate expectations preclude the application of Article 20 of the Sixth Directive if, for cases of the type described above, the Member State has neither expressly required input tax to be adjusted nor made any transitional provision, and if the input tax attribution applied by the taxable person in accordance with the turnover method had previously been recognised by the Bundesfinanzhof as being generally appro ...[+++]priate?

Furthermore, data show that mobile EU citizens account for a very small share of recipients of special non-contributory benefits, which are benefits combining features of social security and social assistance at the same time: less than 1 % of all beneficiaries (who are EU citizens) in six countries (Austria, Bulgaria, Estonia, Greece, Malta and Portugal); between 1 % and 5 % in five other countries (Germany, Finland, France, the Netherlands and Sweden), and above 5 % in Belgium and Ireland (although figures for Ireland are estimates based on claims)[22 ...[+++]].

Furthermore, data show that mobile EU citizens account for a very small share of recipients of special non-contributory benefits, which are benefits combining features of social security and social assistance at the same time: less than 1 % of all beneficiaries (who are EU citizens) in six countries (Austria, Bulgaria, Estonia, Greece, Malta and Portugal); between 1 % and 5 % in five other countries (Germany, Finland, France, the Netherlands and Sweden), and above 5 % in Belgium and Ireland (although figures for Ireland are estimates based on claims)[22 ...[+++]].

[5] Based on figures from the Farm Accountancy Data Network comparing income indicators for farms with sugar beet and average for all holdings (except those with horticulture) from 1998 to 2000.

Other suggestions include moving away from a turnover-based measurement and to introduce a measurement based on assets or market share at the European level.