Translation of "taxation ordinance " (English → French) :

12. Underlines the importance of removing fiscal barriers to cross-border activities, without prejudice to the provisions set out in the Lisbon Treaty as regards EU Member States’ sovereignty in tax matters; stresses the need for better co-ordination of national tax policy by Member States with the aim of further decreasing tax obstacles and barriers in the internal market and avoiding double taxation and combating tax competition; calls for the introduction of a common consolidated corporate tax base and a review of the proposal for a simplified taxation system for SMEs active in the single market in line with the principle of subsidi ...[+++]arity;

o Considerations should include: the implementation of a pro-cyclical monetary policy with respect to interest rates; whether a higher target inflation rate globally would be warranted; the state of the oil market, imbalances in oil producing countries and OPEC; and closer co-ordination of taxation policies globally through G20 to minimise tax arbitrage opportunities;

– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on Exit taxation and the need for co-ordination of Member States' tax policies (COM(2006)0825),

In the communication on exit taxation, which concerns the taxation of individuals and companies, the Commission sets out proposals for the manner in which the Member States could co-ordinate their action in order to eliminate discrimination or double taxation.

Indent 12 further mentions that "the objective of this Directive, which is that of the effective taxation of cross-border savings income within the Community, cannot be sufficiently achieved by the Member States, because of the absence of any co-ordination of national systems for the taxation of savings income"(emphasis added).

4. Urges the Commission and Member States to develop, in co-operation with the European Parliament, a process of open co-ordination regarding the taxation of occupational pensions, with a view to the elimination of double taxation and double non-taxation, and with a view to the broadest possible application of the EET principle, by devising objectives, benchmarks and reporting and evaluation procedures, in the context of the agreements reached at the Stockholm and Göteborg European Councils on policy with regard to the ageing of the population and the mobility of workers.