Traduction de «Lettres d'administration sous régime testamentaire » (Français → Anglais) :

119. Calls on the Commission to issue clear legislation on the definition of economic substance, value creation and permanent establishment, with a view to tackling, in particular, the issue of letterbox companies, and to develop EU criteria and legislation for the treatment of RD, compatible with, but not limited to, the work of the OECD on the matter, since Member States are currently reforming their strategy in that regard, often cumulatively with subsidies; stresses that such legislation should clearly indicate that there must be ...[+++] a direct link between the preferential regimes granted by the tax administration and the underlying RD activities; calls on the Commission to revise EU legislation on controlled foreign companies and its application in accordance with the Cadbury Schweppes judgment of the European Court of Justice (C-196/04) in order to ensure full use of controlled foreign companies beyond situations of wholly artificial arrangements to avoid cases of double non-taxation; calls on the Commission to make proposals for harmonising rules on controlled foreign companies in the EU;

Thus, the administration cannot be criticised for having entered into a temporary staff contract on the basis of Article 2(b) of the Conditions of employment of other servants, having then terminated it by common agreement and replaced it by a contract within the meaning of Article 2(a) of those Conditions of employment in order to enable the staff member concerned to occupy a post included in the list of posts which the budgetary authorities have classified as temporary.

16. Calls for further reforms of public administration, which still remains under-resourced and overtly politicised, and in particular for a review of the law on civil servants and state employees in order to establish a comprehensive and merit-based employment system, including transparent rules for hiring and laying down procedures for career advancement; underlines, equally, the need to strengthen human resources at the local level of administration and to provide sufficient financing for its functioning, in order to ensure its efficiency and transparency, particularly important in view of the ongoing decentralisation process; draws ...[+++] attention to the need to respect legally binding decisions of the Human Resources Management Authority; underlines the need to improve the legal and institutional framework, so as to strengthen accountability and respect for the rule of law within public administration, in particular in areas such as tax administration, public procurement, urban planning and licensing in local administration and customs; welcomes the opening of the Regional School of Public Administration (ReSPA) in Danilovgrad;

16. Calls for further reforms of public administration, which still remains under-resourced and overtly politicised, and in particular for a review of the law on civil servants and state employees in order to establish a comprehensive and merit-based employment system, including transparent rules for hiring and laying down procedures for career advancement; underlines, equally, the need to strengthen human resources at the local level of administration and to provide sufficient financing for its functioning, in order to ensure its efficiency and transparency, particularly important in view of the ongoing decentralisation process; draws ...[+++] attention to the need to respect legally binding decisions of the Human Resources Management Authority; underlines the need to improve the legal and institutional framework, so as to strengthen accountability and respect for the rule of law within public administration, in particular in areas such as tax administration, public procurement, urban planning and licensing in local administration and customs; welcomes the opening of the Regional School of Public Administration (ReSPA) in Danilovgrad;

2a. The customs administration responsible in each Member State shall, on its own initiative or at the request of the national authority, provide the national authority with any available information to identify the person who carries out dispatches and arrivals of goods covered by the customs procedures of inward processing or processing under customs control.

4. Confirms its ongoing commitment to support the administrative reform of the Commission, in respect of which the Commission's Letter of Amendment 1/2001 to the 2001 preliminary draft general budget and the Council's Letter of Amendment 1/2001 to the 2001 draft general budget represent a step forward; therefore welcomes the budgetary decision to agree to create 500 new posts and provide additional appropriations in the administrative part of the 2001 budget for infrastructure related to contractual staff, which is financed from the ...[+++]BA lines, and for information technology in the delegations; and underlines the need to create an early retirement scheme in order to support the reform process;