Traduction de «Méthode de répartition au prorata des salaires » (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 more precise determi ...[+++]nation of that deductible proportion (judgment in Case C-511/10 BLC Baumarkt [EU:C:2012:689]).

Distribution based on a per capita basis would fail to give proper consideration to provinces experiencing such different circumstances and could deepen regional tensions felt over per capita allocation methods.

Believes that one priority should be the fight to eradicate poverty, by revising the macroeconomic, monetary, social and labour policies that are at its root, in order to ensure economic and social justice for women; believes that the methods used to determine poverty rates should be re-examined and that strategies should be developed to promote a fair distribution of income, guarantee minimum income, pay and decent pensions, create more high-quality jobs with rights for women, ensure access to high-quality public ...[+++]services for all women and young girls, and improve social welfare and respective local services, particularly crèches, nurseries, day centres, community and leisure centres, and family support services;

Takes the view that one priority should be to fight poverty by reforming the macroeconomic, monetary, social and labour market policies that are its root causes, with a view to guaranteeing economic and social justice for women, by reconsidering the methods used to determine the poverty rate and by pursuing strategies to promote fair distribution of income, guarantee a minimum income and decent wages and pensions, create more high-quality jobs coupled with rights for women, enable women and girls to benefit from public ...[+++]services of a high standard, and improve welfare provision and neighbourhood services, including crèches, nursery schools, kindergartens, day centres, community leisure and family support centres and ‘intergenerational centres’, making these accessible to women, men, children and older people as a whole, with a particular focus on assistance for older women living alone;

That will put pay-as-you-go pension systems under increasing pressure and private pension funds managing savings calculated as percentage of earned wage become the main source of income for retired citizens.

This method has permitted income to be allocated to only one spouse per family in a communal organization, while general income tax rules have been changed to make wages and salaries paid to spouses employed in farming and other businesses tax deductible.