Translation of "Entraînement fractionné " (French → English) :

20. Notes, furthermore, that the reverse-charge system does not allow for fractionated payment and that total VAT is paid only at the end of the supply chain, removing the self-policing control mechanism of VAT; warns that new forms of fraud may appear including increased tax losses at the retail level and the misuse of VAT identification numbers, and that combating such fraud through the introduction of additional verification could result in additional administrative burdens for honest traders; consequently urges caution and serious consideration before the introduction of a reverse-charge system; notes, nevertheless, that the appli ...[+++]cation of a threshold in order to limit the risk of untaxed final consumption helps combat fraud and considers the EUR 5 000 threshold suggested by the Council to be reasonable;

20. Notes, furthermore, that the reverse-charge system does not allow for fractionated payment and total VAT is paid only at the end of the supply chain, removing the self-policing control mechanism of VAT; warns that new forms of fraud may appear including increased tax losses at the retail level and the misuse of VAT identification numbers, and that combating such fraud through the introduction of additional verification could result in additional administrative burdens for honest traders; consequently urges caution and serious consideration before the introduction of a reverse-charge system; notes, nevertheless, that the applicatio ...[+++]n of a threshold in order to limit the risk of untaxed final consumption helps combat fraud and considers the EUR 5 000 threshold suggested by the Council to be reasonable;

If during transport, by reason of force majeure or some unforeseen accident, a consignment for which an accompanying document is required must be split up or is wholly or partially lost, the carrier shall request the competent authority where the incident or the case of force majeure took place to make a statement of the facts.

If during transport, by reason of force majeure or some unforeseen accident, a consignment for which an accompanying document is required must be split up or is wholly or partially lost, the carrier shall request the competent authority where the incident or the case of force majeure took place to make a statement of the facts.

Mr. Paul Kershaw: I think the topic of income-splitting is slightly more complicated, but I think there's a lot of evidence in the literature to indicate that for everyone who's interested in promoting the equality for women, income-splitting is a bad way to go, and there are other ways of addressing the problems that single-earner two-people families incur without reinforcing some barriers that lead to the discrimination against women in the country.

As a result of the vacuum in federal leadership, the health care system is fragmenting more than ever, into 14 separate systems operating independently from each other.