Traduction de «Et non pas 'dispositif d'assujettissement' » (Français → Anglais) :

Directive 2009/138/EC provides for joint decisions as regards the approval of applications to use an internal model at group and subsidiary levels, the approval of applications to make a subsidiary subject to Articles 238 and 239 of that Directive and the identification of the group supervisor on a different basis from the criteria set out in Article 247 thereof.

(42b) As this Regulation now combines active implantable medical devices covered by Directive 90/385/EEC, and implantable medical devices covered by Directive 93/42/EEC, and places all active implantable medical devices and implantable devices of public health concern in the highest risk class III category attracting the strictest controls, and as the vast majority of class IIb implantable medical devices such as pins, bone-screws, plates, staples etc., have a long history of safe implantation within the human body, and as special not ...[+++]ified bodies will be specifically designated for such class IIb implantable devices, class IIb implantable devices need not be subjected to the scrutiny procedure.

(42) For high risk medical devices, authorities should be informed at an early stage about devices which are subject to conformity assessment and be given the right, on scientifically valid grounds, to scrutinise the preliminary assessment conducted by notified bodies, in particular regarding novel devices, devices for which a novel technology is being used, devices belonging to a category of devices with increased serious incident rates, or devices for which significant discrepancies in the conformity assessments by different notified bodies have been identified in respect of substantially similar devices.

Tax avoidance represents the other side of the problem and is legal but improper utilization of the tax regime to one’s own advantage to reduce or avoid tax liabilities and thus requires a different set of actions.

In this respect, the Commission service has recalled that tax fraud is a form of deliberate evasion of tax which is generally punishable under criminal law, and tax evasion generally comprises illegal arrangements where liability to tax is hidden or ignored[11].

Regulation No 16 of the Economic Commission for Europe of the United Nations (UN/ECE) — Uniform provisions concerning the approval of: I. Safety-belts, restraint systems, child restraint systems and ISOFIX child restraint systems for occupants of power-driven vehicles — II. Vehicles equipped with safety-belts, safety-belt reminder, restraint systems, child restraint systems and ISOFIX child restraint systems (OJ L 233, 9.9.2011, pp. 1–94)