Traduction de «pertes dues aux réflections » (Français → Anglais) :

Disaster losses are rising rapidly in the world, and in Canada, as Mr. Anderson and even the Honourable Paul Martin have noted.

46. Agrees that provision should be made in the EU legal framework for support for the possibility of covering indirect losses not resulting from disease-eradication measures alone; points out that indirect losses can, in some cases, be more severe than direct losses, and that provision should therefore be made for compensation for those losses; expresses its support, therefore, for more research into and Community support for the establishment of national insurance instruments by livestock farmers; notes, however, that private insurance might be a more efficient instrument for dealing with such losses in certain cases;

44. Agrees that provision should be made in the EU legal framework for support for the possibility of covering indirect losses not resulting from disease-eradication measures alone; points out that indirect losses can, in some cases, be more severe than direct losses and that provision should therefore be made for compensation for such losses; expresses its support, therefore, for more research into and Community support for the establishment of national insurance instruments by livestock farmers; notes, however, that private insurance might be a more efficient instrument for dealing with such losses in certain cases;

13. Urges that the relevance of cross-border loss relief must be acknowledged although it should be pointed out that further in-depth elaboration is necessary as regards the cross-border loss relief scheme; suggests that a decision should be taken as to whether cross-border loss relief should be limited to subsidiaries as regards their parent company or vice versa and that a thorough assessment should therefore be made of the budgetary effects of the scheme whereby the subsidiaries' profits are allowed to set off the parent company's losses;

15. Notes that the judgment of the Court of Justice in the Oy AA case shows that the different national tax systems vary in their treatment for losses and that it is thus unclear if the losses can be consolidated within a group in all cross-border situations even when the losses are final and thus result in a disproportionate situation as indicated by the Marks Spencer case;

19. Welcomes the three options proposed in the Commission communication on Tax Treatment of Losses in Cross-Border Situations; signals its support for targeted measures which would enable the effective and immediate deduction of losses by foreign subsidiaries (on an annual and not simply terminal basis, as in the Marks and Spencer case) which would be recaptured once the subsidiary returns to profit through a corresponding additional tax on the parent company;