Vertaling van "tax law " (Engels → Nederlands) :

In January 2016, following its investigation into the functioning and taxation of ports in EU Member States, the Commission asked Belgium and France to bring their corporate tax law into line with EU state aid rules by abolishing their tax exemption for ports.

33. Stresses the crucial role of large accounting firms, including the ‘Big Four’, in the design and marketing of rulings and tax avoidance schemes that exploit mismatches between national legislations; stresses that those firms, which seem to derive a considerable amount of their revenue from tax services, to dominate most Member States’ auditing markets and to prevail in global tax advising services, constitute a narrow oligopoly; considers that such a situation cannot continue without damaging the functioning of the single market in the fields of activity of the ‘Big Four’; draws attention to the conflict of interest resulting from the juxtaposition, within the same firms, of tax advice and consulting activities intended, on the one h ...[+++]and, for tax administrations and, on the other, for MNCs’ tax planning services, which exploit the weaknesses of national tax laws; takes the view that good practices in this respect must be promoted and that existing codes of conduct should be improved; questions, nevertheless, the effectiveness of corporate codes of conduct and corporate social responsibility policies in tackling this issue; underlines the fact that tax rulings have become, in the EU and worldwide, a common business practice, not only in order to obtain legal certainty or advantageous tax deals, but also in cases where legislative provisions do not allow any room for interpretation; is concerned by estimations from the tax advice industry that a mere 50 % chance of being lawful is sufficient for a tax planning scheme to be recommended to clients ;

V. whereas tax rulings cover a wide range of practices in Member States, ranging from ad-hoc policy to a clearly framed application of the law, in terms of possible scope and topics covered, binding nature, frequency of use, publicity, length and payment of fees; whereas there is no commonly agreed definition of tax rulings at international level except for the Commission’s reference to them as ‘any communication or any other instrument or action with similar effects, by or on behalf of the Member State regarding the interpretation or application of tax laws’;

V. whereas tax rulings cover a wide range of practices in Member States, ranging from ad-hoc policy to a clearly framed application of the law, in terms of possible scope and topics covered, binding nature, frequency of use, publicity, length and payment of fees; whereas there is no commonly agreed definition of tax rulings at international level except for the Commission’s reference to them as ‘any communication or any other instrument or action with similar effects, by or on behalf of the Member State regarding the interpretation or application of tax laws’;

20. Calls once again for a review of the cases of unjustified freezing of assets and of inappropriately increased and retroactively applied taxes imposed on individuals and private companies; calls on the Ministry of Justice and the Constitutional Court to put an immediate stop to the selective application of the ‘law of one-time tax on extra profit and extra property acquired by taking advantage of special benefits’, as well as of all the provisions of the other tax laws which permit the imposition of unacceptably high fines that lead to bankruptcy, before the final judgment in tax proceedings; calls on the Serbian authorities to prov ...[+++]ide fair compensation for affected private persons and companies;

However, under German turnover tax law such companies governed by public law are able to submit tenders in such a procurement procedure net of turnover tax, which is not possible for their private-sector competitors.