Traduction de «droits fiscaux intérieurs » (Français → Anglais) :

Concludes that we need more Europe; considers that there is an urgent need for political and intellectual leadership in order to put the European project back on track; takes the views that the Commission needs to make full use of its initiative rights in the fields of shared competences, notably in energy policies, to empower the EU for challenges ahead; believes that the eco-social-friendly internal market project which underpins the Union needs to be completed; urges that mechanisms for economic governance within the Union be strengthened, especially from the point of view of better accountability, contingency management, and economic and employment policy coordination; Asserts that the financial and supervisory reform agenda must m ...[+++]ove forward rapidly, addressing not just the shortcomings observed in the crisis but also the need to design a financial system that supports the real economy, is conducive to financial stability and engenders economic growth, long-term investment, job creation, social cohesion and the fight against poverty; Considers it necessary to redesign the taxation systems in a fair manner, in a way that discourages the build-up of excessive leverage and promotes social justice, entrepreneurial spirit and innovation; Calls for a revitalisation of the sustainable social market economy and the values it enshrines;

(2) In the internal market, the effective, uniform and efficient application of Community law is essential for the functioning of taxation systems, in particular for the protection of national financial interests through combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers.

28. Calls on the Commission to continue to identify and eliminate obstacles to a real internal market in particular as regards the treatment of cross- border mergers and different kinds of cross-border pooling; draws attention to the importance of tax barriers, the limited scope for applying tax concessions to external funds, the de facto double taxation of foreign funds and the interpretation of cross-border and domestic mergers and pooling as a taxable event; believes that a new legal basis is required and suggests that the Commission should be guided by the principles set out in the tenth Companies Directive and the taxation of merg ...[+++]ers directive;

It provides guidance on the impact on Community law of the methods of taxation of dividends used by the Member States to help them ensure that their systems are compatible with the requirements of the Internal Market.

The Belgian Ministry of Finance suggests that contract law harmonisation would allow the uniform classification of contracts for tax purposes and thereby avoid distortions of competition in the internal market caused by the application of different tax regimes.

Inland customs offices carry out all other controls (and notably customs duty, fiscal and commercial policy controls, except where a control at the border is required) at the trader's premises through audits and on spot checks based on commonly developed and applied risk criteria.