Traduction de «gruppo d'imposizione » (Italien → Anglais) :

A specific example of double non-taxation was identified in 2009 in the Business Code of Conduct Group[3] concerning certain financial hybrid mismatches.

2. In keeping with the conclusions of the Ecofin Council on 14 May 2008, the Council (Working Party on Tax Questions – Direct Taxation) addressed the functioning of the Directive, on the basis of the Commission's evaluation report. It took note with great interest of its principal conclusions, in particular its finding that, while efficient within the limits of its current scope, the Directive does not measure up to the ambitions expressed in the unanimous Council conclusions of 26 and 27 November 2000.

That system : (i) placed key supervisory decisions in the hands of the group supervisor alone (approval of the internal model, imposition of additional capital requirements, etc.), and (ii) allowed the parent company, under the control of the group supervisor, to cover part of the subsidiaries' capital requirements with a promise of support.

The Economic and Social Committee of the European Union has just adopted, by 93 votes to 22 with 15 abstentions, an opinion on the "Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community". The rapporteur was Michael Geuenich, Workers Group, Germany.

. In particular, the European Council: - welcomes the fact that the work of the Code of Conduct Group has proceeded satisfactorily and encourages the Group to conclude its work at the latest by the Helsinki European Council; - asks the Commission to submit a study on company taxation to the Council in accordance with the ECOFIN Council conclusions; - invites the Council to pursue work on the proposals for a Directive on the taxation of savings and for a Directive on interest and royalties with a view to reaching agreement before the Helsinki European Council; - welcomes the intention of the Commission and the Council to begin talks with third countries on problems concerning the taxation of interest income; and - encourages the Cou ...[+++]ncil to pursue its work on a framework for energy taxation on the basis of the ECOFIN Council report, also taking into account its implications for the environment The European Council invites the Council to submit to it a second progress report on tax policy cooperation in time for the European Council in June 1999.

The progress report on the results of a first "High level group meeting" of officials responsible for taxation of energy products which took place on April 14 was presented by the President of this Group.