Traduction de «VAT assessment base » (Anglais → Français) :

At its inception in 1970, the VAT-based own resource was designed as a potentially genuine own resource, under the assumption that a continuous process of harmonisation of national VAT legislation would eventually render the national VAT assessment bases fully harmonised.

without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.

the percentage share of the United Kingdom in the sum of uncapped VAT assessment bases, and

without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.

Whereas the European Council of 24 and 25 March 1999 invited the Commission to submit, before 1 January 2006, a report reviewing the operation of the own resources system and, in particular, the effects of enlargement on the financing of the budget; whereas the report should also review the correction of the budgetary imbalances granted to the United Kingdom as well as the granting to Austria, Germany, the Netherlands and Sweden of the reduction in the financing of the budgetary imbalances in favour of the United Kingdom; whereas the report should also address the feasibility of creating new autonomous own resources as well as arrangements for the possible introduction of a fixed uniform rate applicable to the ...[+++]VAT assessment bases; whereas the Commission will submit that report before 1 January 2004; whereas, on the basis of that report, the Commission will submit, before 1 January 2005, a proposal for a Council decision which will replace this Decision on 1 January 2007; whereas that decision is to include provisions concerning the replacement of the VAT resource by new, autonomous own resources; whereas those new resources should be directly connected with ordinary citizens and not increase the tax burden they bear; whereas, furthermore, provisions should be included for the gradual phasing-out of the compensatory mechanism established in favour of the United Kingdom; whereas, it should enter into force simultaneously with the beginning of the new financial perspective from 2007 with a view to improving consistency between the revenue and expenditure sides of budgetary policy;

1. The VAT resources base shall be determined from the taxable transactions referred to in Article 2 of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (7) as last amended by Decision 84/386/EEC (8), with the exception of transactions exempted under Articles 13 to 16 of that Directive.