Traduction de «sistema di diluizione semplice » (Italien → Anglais) :

Since the objectives of this Regulation, namely to ensure uniform requirements apply to the marketing of qualifying venture capital funds and to establish a simple registration system for managers of qualifying venture capital funds, thereby facilitating the marketing of qualifying venture capital funds throughout the Union, while taking full account of the need to balance safety and reliability associated with the use of the designation ‘EuVECA’ with the efficient operation of the venture capital market and the cost for its various stakeholders, cannot be sufficiently achieved by the Member Stat ...[+++]es and can therefore, by reason of its scale and effects, be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

The system shall be simple, transparent and proportionate and take account of any relevant guidance materials established and published by EASA.

A simpler, more transparent VAT system would relieve businesses of considerable administrative burdens and encourage greater cross-border trade.

Such a system would be understandable to our fellow citizens because it would be simple and transparent.

The Commission is convinced that a fully functioning Single Market requires: * in VAT, a system which is much simpler, more objective and more modern and which, applying the tax according to the origin principle, will treat intra-Community transactions as equivalent to domestic ones; * on excise duties, progress in approximating excise duty rates where this is justified by the freedom of movement for goods and the joint implementation of other Community policies in accordance with the consultation process introduced for these product categories; * in the personal tax area, non-discriminatory treatment of frontier workers and other non- ...[+++]resident taxpayers, the ending of double taxation and the elimination of tax disadvantages linked to cross-border financial transactions (insurance premiums, pensions, mortgage interest payments, etc.); * with regard to tax on cross-border income flows, reducing the discriminatory treatment of subsidiaries established in other Member States, abolishing double taxation on interest and royalty payments, and permitting parent companies to take into account the losses of subsidiaries in other Member States, while avoiding the risk for Member States of revenue losses. c. Promoting employment and completing EMU The need for action in the taxation field to promote employment, indicated by the White Paper on Growth, Competitiveness and Employment, has been restated by a number of European Councils.

20. For example, if the place in which the supplier is established is chosen as the location of all his transactions, the result is a simple system of taxation which is undifferentiated as regards supplies of goods or of services -, on condition, however that there is a sufficient degree of harmonisation.