Traduction de «changeur de vues automatique » (Français → Anglais) :

whereas, despite the Council's recent agreement on amending Council Directive 2011/16/EU as regards the automatic exchange of tax rulings, there are still risks that Member States do not communicate sufficiently between themselves about the possible impact that their tax arrangements with certain companies might have on tax collection in other Member States; whereas national tax authorities should automatically exchange all tax rulings without delay after they have been issued; whereas the Commission should have access to tax rulings, through a secure central directory; whereas tax rulings sig ...[+++]ned up to by tax authorities should be subject to greater transparency, providing that confidential information and business sensitive information is preserved;

105. Invites the Member States to support, in all international fora, the automatic exchange of information (AEOI) between tax administrations as the new global standard; invites in particular the Commission, the OECD and the G20 to promote this through the most adequate and effective instruments within an inclusive global process; insists that concrete steps should be taken to ensure that AEOI becomes truly global, and thereby effective, while respecting confidentiality requirements, by supporting developing countries’ efforts to build their capacity for full participation in the AEOI; stresses that, within the EU, automatic ...[+++] information exchange could take place in the form of a central EU-wide register which would be accessible by the Commission and the competent national authorities;

103. Invites the Member States to support, in all international fora, the automatic exchange of information (AEOI) between tax administrations as the new global standard; invites in particular the Commission, the OECD and the G20 to promote this through the most adequate and effective instruments within an inclusive global process; insists that concrete steps should be taken to ensure that AEOI becomes truly global, and thereby effective, while respecting confidentiality requirements, by supporting developing countries’ efforts to build their capacity for full participation in the AEOI; stresses that, within the EU, automatic ...[+++] information exchange could take place in the form of a central EU-wide register which would be accessible by the Commission and the competent national authorities;

2. The Commission shall inform the Swiss Confederation and the Member States of the notifications given in accordance with point (d) of Article 1(1) of the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance as resulting from the Amending Protocol.

Requirements for movable and/or temporary premises (such as marquees, market stalls, mobile sales vehicles), premises used primarily as a private dwelling-house but where foods are regularly prepared for placing on the market and vending machines

Requirements for movable and/or temporary premises (such as marquees, market stalls, mobile sales vehicles), premises used primarily as a private dwelling-house but where foods are regularly prepared for placing on the market and vending machines