Traduction de «Advise legislators » (Anglais → Français) :

P. whereas the legislator and often insufficiently resourced tax administrations cannot anticipate, but only react, sometimes with great delay, to the innovative tax avoidance schemes which are designed and promoted by some tax advisers, in particular from very large accountancy firms, by lawyers and by intermediary companies; whereas, in particular, experience shows that EU bodies which should prevent the introduction of new harmful tax measures (such as the Code of Conduct Group set up by Member States in 1998 or the Commission, as guardian of the Treaties) have proved incapable of countering these undesirable developments, sometimes ...[+++]reacting in an ineffective way or on the basis of too a limited mandate, and that many new and often aggressive tax avoidance measures or agreements, such as patent boxes, have been introduced in the EU; whereas MNCs are relying, in the EU and worldwide, on the expertise of a well-organised and skilled sector of tax advisers, as well as banks and other financial service providers, for the development of their tax avoidance schemes; whereas this sector is at the same time represented in bodies advising governments and public institutions on tax matters, such as, for instance, the EU Platform for Tax Good Governance; whereas there are concerns over the conflicts of interest that might arise from the provision by the same firms of advice to both public authorities and private MNCs;

[18] Group of Experts advise the Commission on policy and legislation and are based on Commission Decisions, most recently OJ, 12.08.2011, L 207/14.

28. Welcomes the fact that the TEC is advised by a range of stakeholders, including representatives of business, and calls for a comparable role to be given to representatives of the trade union movement on each side of the Atlantic, so that the social dimension is fully included; calls for the heads of the Transatlantic Labour Dialogue and the future Transatlantic Energy Dialogue to be included in the Group of Advisers; however, is of the view that their consultative role is to be differentiated from the legislative role of the US Cong ...[+++]ress and the European Parliament;

45. Notes the establishment of a Group of Advisers, consisting of representatives of the TLD, Transatlantic Business Dialogue and Transatlantic Consumer Dialogue; commends the contribution of legislators and stakeholders to the success of the first TEC meeting in November 2007; hopes that the Transatlantic Labour Dialogue (TALD) and the Transatlantic Environment Dialogue (TAED) will play a greater role in the near future; calls for the chairs of the TALD and the TAED to be included in the Group of Advisers;

44. Notes the establishment of a Group of Advisers, consisting of representatives of the Transatlantic Legislators' Dialogue, Transatlantic Business Dialogue and Transatlantic Consumer Dialogue; commends the contribution of legislators and stakeholders to the success of the first TEC meeting in November 2007; hopes that the Labour Dialogue and the Environment Dialogue will play a greater role in the near future; calls for the chairs of the Transatlantic Labour Dialogue (TALD) and the Environment Dialogue to be included in the Group ...[+++] of Advisers;

Within three years following the date of entry into force of this Regulation and after consulting the Authority, the Member States and the interested parties, the Commission shall publish a report on the feasibility and advisability of presenting a legislative proposal under the co-decision procedure and in accordance with the Treaty and for other services provided by the Authority.