Translation of "3rd base " (English → French) :

General context Council Directive 2002/38/EC was introduced with the primary aim of eliminating an undesired and unintended effect of the 6th VAT Directive whereby EU businesses found themselves charging and collecting VAT in circumstances which placed them at a competitive disadvantage vis-à-vis 3rd country based operations.

9) For the purpose of the relatively small-scale pilot scheme it seems that a simple formula, either payroll (or alternatively the number of employees) or perhaps a three factor formula (1/3rd each for payroll, sales, property of the SME in the countries concerned), could be applied for apportioning the tax base between the participating Member States on a trial basis.

Since 1995, the legislature has produced a horizontal legislative base, including a definition of irregularities (1st pillar) and a concept of fraud (3rd pillar), the latter including a series of criminal offences (see in OJ C 316 of 27.11.1995, the preamble to the Convention on the protection of the financial interests of the European Communities, according to which "fraud affecting Community revenue and expenditure in many cases is not confined to a single country and is often committed by organised criminal networks" and, in OJ L 2 ...[+++]92 of 15.11.1996, recital 7 to Council Regulation (Euratom, EC) No 2185/96, which also includes the activities of criminal networks).

General context Council Directive 2002/38/EC was introduced with the primary aim of eliminating an undesired and unintended effect of the 6th VAT Directive whereby EU businesses found themselves charging and collecting VAT in circumstances which placed them at a competitive disadvantage vis-à-vis 3rd country based operations.

5. Stresses that there is a need for rigourous budgets and sound financial management; invites all institutions, in view of the very great pressure on heading 5 ('Administrative expenditure') to further fine-tune their calculations and scale down their budgetary projections for the 2003 financial year; recalls that all institutions have been requested in its resolutions of 3rd April 2001 (A5-0103/2001) and 25th October 2001 (A5-329/2001) to clearly define what their core activities and negative priorities are and to improve their activity based management approach; expects therefore all institutions to submit a report outlining their ...[+++]respective core activities and the negative priorities with their estimates of expenditure for 2003;

Honourable senators, with regard to the first question, I raised the issue that the 2nd Battalion of the Royal Canadian Regiment, based at the Combat Training Centre, Gagetown, was so under-strength that it was not able to deploy to Bosnia and was to be replaced in this endeavour by the 3rd Battalion RCRs, based at CFB Petawawa.