Traduction de «tax payment enforcement officer » (Anglais → Français) :

In order to make use of all of the advantages of the issuance principle, the connection of the tax payment with the legal enforceability of the contract should be also added as a legal consequence.

33. Encourages the Member States to continue and upgrade, under the new Fiscalis 2020 programme, the simultaneous controls to find and fight cross-border tax fraud, and to facilitate the presence of foreign officials in the offices of tax administrations and during administrative enquiries; highlights the importance of stronger cooperation between tax authorities and other law enforcement bodies, especially with the view of sharing information acquired in relation to investigations linked to money laundering and related tax crimes;

Further efforts are necessary to ensure the effective implementation of the laws in force, to enforce payment of taxes, to widen the tax base and, as a consequence, to reduce the sizeable informal economy.

M. whereas the first paragraph of Article 1 of the first Additional Protocol to the ECHR declares that "[e]very natural or legal person is entitled to the peaceful enjoyment of his possessions" and that "[n]o one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law"; whereas the second paragraph of that article states that "[t]he preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the p ...[+++]ayment of taxes or other contributions or penalties"; and whereas, at the time of ratification of the said Protocol, Spain expressed a reservation in respect of Article 1 in the light of Article 33 of the Spanish Constitution, which provides as follows: "The right to private property and inheritance is recognised. 2. The social function of these rights shall determine the limits of their content in accordance with the law. 3. No one may be deprived of his or her property and rights, except on justified grounds of public utility or social interest and with a proper compensation in accordance with the law". ,

M. whereas the first paragraph of Article 1 of the first Additional Protocol to the ECHR declares that "[e]very natural or legal person is entitled to the peaceful enjoyment of his possessions" and that "[n]o one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law"; whereas the second paragraph of that article states that "[t]he preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the p ...[+++]ayment of taxes or other contributions or penalties"; and whereas, at the time of ratification of the said Protocol, Spain expressed a reservation in respect of Article 1 in the light of Article 33 of the Spanish Constitution, which provides as follows: "The right to private property and inheritance is recognised. 2. The social function of these rights shall determine the limits of their content in accordance with the law. 3. No one may be deprived of his or her property and rights, except on justified grounds of public utility or social interest and with a proper compensation in accordance with the law". ,

M. whereas the first paragraph of Article 1 of the first Additional Protocol to the ECHR declares that “[e]very natural or legal person is entitled to the peaceful enjoyment of his possessions” and that “[n]o one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law”; whereas the second paragraph of that article states that “[t]he preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the p ...[+++]ayment of taxes or other contributions or penalties”; and whereas, at the time of ratification of the said Protocol, Spain expressed a reservation in respect of Article 1 in the light of Article 33 of the Spanish Constitution, which provides as follows: “The right to private property and inheritance is recognised. 2. The social function of these rights shall determine the limits of their content in accordance with the law. 3. No one may be deprived of his or her property and rights, except on justified grounds of public utility or social interest and with a proper compensation in accordance with the law”. ,