Translation of "excise tax act " (English → French) :

The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.

‘The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament [.] adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties [.] to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market [.]’.

‘The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament [.] adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties [.] to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market [.]’.

Not less frequently than every four years after the Council’s previous examination, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2 and in Article 3(2) and the structure of excise duties as defined by Article 16 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the ...[+++] consumption of manufactured tobacco and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures.

Not less frequently than every three years, and for the first time not later than 31 December 2000, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2 and in Article 3(2) and the structure of excise duties as defined by Article 16 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes ...[+++]which affect the consumption of manufactured tobacco(7) and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures.

Your Committee also examined 10 bills including C-4, An Act to amend the Standards Council of Canada Act; C-5, An Act to amend the Bankruptcy and Insolvency Act, the Companies' Creditors Arrangement Act and the Income Tax Act; C-15, An Act to amend, enact and repeal certain laws relating to financial institutions; C-19, An Act to implement the Agreement on Internal Trade; C-36, An Act to amend the Income Tax Act, the Excise Act, the Excise Tax Act, the Office of the Superintendent of Financial Institutions Act, the Old Age Security Act and the Canada Shipping Act; C-37, An Act to implement an agreement between Canada and the Russian ...[+++] Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; C-70, An Act to amend, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts; C-82, An Act to amend certain laws relating to financial institutions; C-92, An Act to amend the Income Tax Act, the Income Tax Application Rules and another Act related to the Income Tax Act; and C-93, An Act to implement certain provisions of the budget tabled in Parliament on February 18, 1997.