Translation of "Steuerliche regelung" in English

The aim of the text proposed is to provide for a specific tax regime applicable in these cases.

Only a common tax system is able to provide a satisfactory solution in this respect.

The sales equalization tax is a special tax scheme.

The tax settlement notice arrives in October.

Once the tax return is processed, you will receive a tax settlement notice.

Company A argued that the tax measures do not involve State aid for the following reasons:

The tax regime will be the same as already provided for the case of the transfer of a permanent establishment.

In that regard, it is necessary to determine whether or not the tax scheme at issue entails advantages accruing exclusively to certain undertakings or certain sectors of activity.

The Commission had adopted a decision in 1984 finding that no aid was involved in the Belgian scheme.

Once the tax office has processed the tax return, a tax settlement notice will be sent.

However, I believe that in future it will be important that we should work out some taxation arrangements for energy from biomass, on a Europe-wide basis, because it is the only environmentally friendly form of energy.

As far as the question of taxation is concerned there are two positions: on the one hand we say "no discrimination' , i.e. no additional new taxes - bit taxes or anything else being considered - and on the other hand we say "no privilege' , i.e. every tax regulation which applies to trade in services or goods on the Internet must be similar in form to those which apply offline.

For the Group of the European People's Party (Christian Democrats), an end to the crisis and the creation of jobs cannot be achieved by more public spending but by an economic, fiscal and environmental regime that is favourable to enterprises, especially small and medium-sized enterprises.

Of course it is vital that we establish a tax regime conducive to the establishment of such an industry.

Mr President, Ladies and Gentlemen, in reply to the question of the honourable Member, I regret to emphasize that the organizational procedures for the Aristeion literary prize do not include provisions for the tax regime which this prize may be subject to.

Belgium undertakes to adapt the coordination centres scheme, so that the exceptional and gratuitous advantages accorded to centres are subject to the same tax rules as the similar advantages received by other undertakings established in Belgium.

The Commission notes that in another judgment [6] the Court endorsed the Commission’s appraisal that a national tax measure, although formally general, constituted aid because it was more advantageous to certain national industrial sectors.

In fact, it appears that the Commission wanted to amend the tax regime for biofuels following the ruling by the Court of First Instance of 27 September 2000.

The economic and fiscal regime of the islands is the backbone of the statute of autonomy and self-government of the Canary Islands, the current version of which derives from the Treaty on European Union and Spain's Treaty of Accession to the European Communities, although over the centuries - ever since we were brought under the Crown of Castile, even before Castile was Spain - it has often been modified to suit the circumstances of the moment.

As you know, the aim of this directive in terms of taxes is to establish a Community framework which allows Member States to apply a differentiated tax system which favours biofuels.

Whereas the purpose of the inclusion, for reasons of supervision, of assistance operations in the scope of the first Directive, which does not involve the definition of these operations, is not to affect the fiscal rules applicable to them;

Whereas the common tax system ought to avoid the imposition of tax in connection with mergers, divisions, transfers of assets or exchanges of shares, while at the same time safeguarding the financial interests of the State of the transferring or acquired company;

In order to allow such division to take place under the best possible conditions, it is desirable to permit Member States, in accordance with Community rules of competition law, to provide for appropriate tax arrangements, in particular with regard to the capital gains such division could entail.

As explained above, all involved economic operators have been treated according to the same rules after a careful assessment of their concrete factual situation was performed.

It is argued that if a tax scheme specific to cooperatives conforms with the logic of the legal system in the Member State, is a consequence of the modes of operational functioning of the cooperative linked to the cooperative principles and values and is proportional to the limitations imposed by these modes of cooperative functioning, it cannot be considered to be State aid or an advantage but is simply a scheme that stems from a logic of functioning that is different from other forms of enterprise and is justified by an equality of treatment between different forms of enterprises.