Translation of "Land-tax legislation " (English → French) :

14. Stresses that three essential conditions must be fulfilled if cooperation with regard to Kaliningrad is to succeed: firstly, 'good governance' in terms of efficient administration, properly functioning institutions and the actual enforcement of laws, secondly, structural reforms in the areas of legal certainty, a stable tax legislation environment and acquisition of land and thirdly, serious steps towards an economic and social renaissance of the region; considers that effective measures against corruption are crucial in order fo ...[+++]r these to be successful; encourages the Russian side to make administrative procedures applying to domestic and foreign investors more consistent and less time-consuming, by reducing the number of local contacts;

14. Stresses that three essential conditions must be fulfilled if cooperation with regard to Kaliningrad is to succeed: 'good governance' in terms of efficient administration, properly functioning institutions and the actual enforcement of laws, structural reforms in the areas of legal certainty, a stable tax legislation environment and acquisition of land and serious steps towards an economic and social renaissance of the region and considers that effective measures against corruption are crucial in order for these to be successful; ...[+++] encourages the Russian side to make administrative procedures applying to domestic and foreign investors more consistent and less time-consuming, by reducing the number of local contacts;

Certain environmental measures – such as those relating to tax, town planning, quantitative water management and land use – could be subject to the ordinary legislative procedure, but instead are still adopted unanimously by the Council.

are subject to exceptions (FAQ 15) as regards public record and publicly available data (e.g. land register, telephones, tax declarations, electoral rolls), which are protected by Community legislation;

- taxation: align excise duties and VAT legislation in particular as regards the reduced VAT rate; ensure the closure of duty-free shops at land borders; confirm acceptance of the principles of the code of conduct for business taxation and ensure that new tax measures are in conformity with these principles.

The Commission proposal provides for the following: with respect to cultural workers: a system for spreading such workers' incomes over several tax years in applying income taxes; with respect to cultural foundations: appropriate tax exemption for cultural foundations approved by Member States; with respect to patronage: appropriate tax deductions for gifts and bequests to approved cultural bodies or institutions, and tax deductions applicable to patronage where a cash gift or bequest is made to an approved body or person in a Member State other than that in which the patron is resident; with respect to succession duty: the system whereby succession duty can be settled through the surrender of works of art approved by the competent autho ...[+++]rities; with respect to the private architectural heritage: an abatement from the valuee of buildings forming part of that heritage which are subject to "cultural servitudes" arising either from legislation relating to listed buildings or from the fact that they are open to the public, where that value serves as a basis for calculating such taxes as land tax, transfer dduty, annual wealth tax and succession duty; and the deduction from the taxable incomes of the taxpayers concerned of expenditure inccurred in conserving and maintaining those buildings; with respect to cultural investments: a system which does not impose tax disadvantages on cultural investments, and in particular will eliminatee possible tax obstacles to the development of cinema and television co-productions; with respect to widening the audiance: that the Member States will not discourage demand for cultural goods and services by applying high rates of value added tax or of other taxes (1) COM(85) 194 - 2 - The Commission has chosen to couch its proposal in the form of a Resolution so that the Council and the Ministers responsible for Cultural Affairs meeting within the Council can enter into a definite political commitment which at the same time forms the f ...