Traduction de «fiscal legislation » (Anglais → Français) :

a legislative initiative on the introduction of a prior, binding test of the cross-border effects of social and fiscal legislation ('grenseneffectentoets'), in accordance with the wish expressed by Parliament in its resolutions of 28 May 1998 on the situation of frontier workers in the European Union and of 25 October 2000 on the social policy agenda;

Flexibility is required in applying Community legislation, and notably fiscal legislation, to the outermost regions. There are obvious reasons for this: these regions suffer because of their geographical location which leads to higher production costs due to the limited size of holdings, the small quantities produced, remoteness, the fragmented terrain and tight local markets.

2. Calls on the Commission to draft a directive providing for the introduction of “frontier-effect” reports. Such reports would oblige Member States, when changing their legislation on social security, taxation, employment, systems of provisions and benefits for health care, unemployment and incapacity to work, child allowances, study grants, pension systems and other social schemes, to study the impact on frontier workers, while taking care that this does not lead to legal uncertainty; considers that this directive should also create a framework for a compensation scheme based on the principle that if, after carrying out such a frontier-effect report, a Member State amends social or fiscal legislation ...[+++] which is unfairly detrimental to frontier workers, it must compensate them for the loss of income incurred;

1. Without prejudice to the provisions of Article 31 of Annex IV, the Most Favoured Nation treatment granted in accordance with the provisions of this Agreement, or any arrangement adopted under this Agreement, does not apply to tax advantages which the Parties are providing or may provide in the future on the basis of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation.

2. Nothing in this Agreement, or in any arrangements adopted under this Agreement, may be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation.

3. Nothing in this Agreement, or in any arrangements adopted under this Agreement, shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence, or with regard to the place where their capital is invested.