Traduction de «Impôt affecté à une fin spéciale » (Français → Anglais) :

earmarked tax

earmarked tax

designated gift | restricted gift | designated fund | earmarked gift

United Nations Trust Fund for African Development | UNTFAD [Abbr.]

Federal Act of 22 March 1985 on the Application of the Earmarked Mineral Oil Tax [ MinOA ]

46. Notes that the Union Regional Trust Fund in Response to the Syrian Crisis and the Emergency Trust Fund for stability and addressing root causes of irregular migration and displaced persons in Africa were created because the Union budget lacks both the necessary flexibility and funding to allow for a rapid and comprehensive response to the crisis; stresses that a more holistic solution needs to be found in the MFF review/revision on how to make support from the Union budget for humanitarian assistance and development more effective and more readily available and how to successfully merge it with the European Development Fund and bila ...[+++]teral aid offered by Member States; calls for the extra appropriations for the programmes under Heading 4 to be used in particular to increase the funding for the two Trust Funds as well as for immediate assistance via the UNHCR and the World Food Programme; calls on the individual Member States to turn words into deeds and bring the necessary additional contributions to match the Union funding linked to the Trust Funds and to close the funding gap of the UN agencies without further delay; notes that the pipeline of projects potentially funded by the Trust Funds further weakens the Council’s case for an alleged lack of absorption capacity in Heading 4;

It was thought that it would be more efficient and more neutral to allocate the grantor rights directly, and in their full amount, to own funds, rather than to carry out the equivalent transaction, which would have entailed assigning to capital a net amount after corporation tax, requesting EDF to pay corporation tax in an amount equal to the variation in net worth and, finally, making an additional capital contribution in an amount equal to the tax paid.

While fiscal policy is a national responsibility, this tax affects de facto mainly foreign companies.

Initially, i.e. from 1 January 1997, the proceeds of the levy were paid into an ad hoc fund used to finance the collection and destruction of animal carcases and material seized at slaughterhouses and recognised as being unfit for human or animal consumption, i.e. the activities defined under Article 264 of the Rural Code as falling within the remit of a public service.