Traduction de «remise d'impôt sur les dividendes » (Français → Anglais) :

AV. whereas the Commission should therefore also consider how it will address those wider issues, in particular the enforcement of VAT rules in the Member States and of their application in cross-border cases as well as the inefficiencies in the collection of VAT (which in some Member States constitutes a major source of national income), VAT-avoidance practices and also the negative consequences of some tax amnesties or non-transparent 'tax forgiveness' schemes; whereas any such new measures should involve consideration of the balance of costs and benefits;

Must Article 4(3) of Directive 2011/96/EU be interpreted as precluding national legislation under which a tax is levied on the distribution of dividends if that legislation has the effect that, in the case where a company distributes a received dividend in a year subsequent to the year in which it received that dividend itself, it is taxed on a portion of the dividend which exceeds the threshold laid down in the aforementioned Article 4(3) of the Directive, whereas that is not the case if that company redistributes a dividend in the y ...[+++]ear in which it receives it?

I then joined the team at the Directorate-General for Taxation which initiated a radical modernisation of company tax by aligning taxable income with accounting results, on the basis of the principle of neutrality, eliminating the double taxation of dividends in income tax, and introducing international tax transparency and tax neutrality in corporate restructuring procedures.

The exemption, remission or deferral of prior-stage cumulative indirect taxes (5) on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed i ...[+++]n the production of the exported product (making normal allowance for waste) (6).

The largest part of the improvement can be attributed to better-than-expected revenues mainly from higher gas prices and higher dividend, VAT and corporate tax revenues According to most recent estimates presented to Parliament, the 2005 deficit is even likely to be near 0,75 % of GDP, substantially lower than projected in the programme update.

That is the case of corporate tax (on dividends and on capital gains) and personal income tax (on dividends, on capital gains, and on stock options).