Traduction de «riscossione coattiva del debito fiscale » (Italien → Anglais) :

enforced collection of tax payable

3. Notes that, while compliance with various tax systems has become increasingly complex for firms operating across borders, globalisation and digitalisation have made it easier for them to organise their activities through off-shore financial centres and to create sophisticated structures in order to reduce their global tax contribution; is concerned that, owing to the economic and debt crisis and to budget consolidation, most Member States have significantly reduced their tax administration staff; stresses that national tax administrations should have sufficient resources, including human resources, to operate ef ...[+++]fectively in the prevention and detection of, and the fight against, aggressive tax planning, tax evasion and tax avoidance, which generate substantial erosion of their tax base, and ensure better and fairer tax collection and the credibility of the tax system; notes that studies have shown that skilled staff in tax administrations bring in significantly more revenue to the state than related expenditures, as the effectiveness of tax administrations has a direct positive impact on tax revenues;

Also having regard to question 6, must Council Regulation (EU) No 904/2010 (2) of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, in the light, in particular, of its seventh recital, according to which, for the purposes of collecting the tax owed, Member States should cooperate to help ensure that VAT is correctly assessed and, in order to do so, they must not only monitor the correct application of tax owed in their own territory, but should also provide assistance to other Member States for ensuring the correct application of tax relating to activity carried out on their own territory b ...[+++]ut owed in another Member State, be interpreted as meaning that, in a situation where the facts are as in the present case, the tax authority of the Member State which discovers the tax debt must make a request to the tax authority of the Member State in which the taxable person was subject to a tax inspection and complied with its obligation to pay tax?

25. Calls on the Member States to improve substantially their tax surveillance, control and collection capacity, thereby generating additional resources to promote growth and jobs as laid down in the EU 2020 strategy; underlines that national best practices in making tax administration more efficient should be compiled in a transparent manner – preferably in a European code of best practice within the EU-wide tax information system – and carefully taken into account; is concerned by the tendency in a number of Member States to cut staff and other resources at tax authorities and similar bodies; stresses that this could weaken the abil ...[+++]ity to provide fair and efficient service to enterprises and individuals and to counter tax fraud and tax evasion; in light of this, urges the Member States to allocate adequate financial and human resources to their national tax administrations and tax audit staff;

Calls on the Member States to improve substantially their tax surveillance, control and collection capacity, thereby generating additional resources to promote growth and jobs as laid down in the EU 2020 strategy; underlines that national best practices in making tax administration more efficient should be compiled in a transparent manner — preferably in a European code of best practice within the EU-wide tax information system — and carefully taken into account; is concerned by the tendency in a number of Member States to cut staff and other resources at tax authorities and similar bodies; stresses that this could weaken the ability ...[+++]to provide fair and efficient service to enterprises and individuals and to counter tax fraud and tax evasion; in light of this, urges the Member States to allocate adequate financial and human resources to their national tax administrations and tax audit staff;