Traduction de «Immunité fiscale » (Français → Anglais) :

exemption from taxation | exemption from taxes | fiscal immunity | immunity from taxation | tax immunity

tax exemption | tax remission | tax immunity | exemption from taxation | immunity from taxation

herd immunity | group immunity

immunity from prosecution

Administrative and Technical Staff of the Embassy of the United States and Families Privileges and Immunities Order [ Administrative and Technical Staff of the Embassy of the United States of America Privileges and Immunities Order ]

the institution has tax immunity; and

Do the provisions of the second paragraph of Article [13] of the Protocol on the Privileges and Immunities of the European Union preclude any account being taken, for the purposes of calculating a tax household’s notional income, of the remuneration received by an official or other servant of the European Union who is a member of that tax household, where such taking into account is capable of influencing the amount of taxation payable by that tax household? Alternatively, is it necessary to apply the judgment in Case C-229/98 Vander Zwalmen and Massart (1) by analogy, when the purpose of taking such remuneration into account, with a vie ...[+++]w to the possibility of applying a social measure designed to (a) exempt payment from tax, (b) grant a reduction in the basis of its assessment or, more generally, (c) grant a tax reduction, is only to ascertain whether or not the notional income of the tax household is less than the threshold laid down by national tax law for the grant of the benefit — possibly adjusted by reference to the notional income — of that social measure?

59. Refers to the Mérida convention against corruption (2003), and stresses that holders of high office or of great wealth with their privileges and immunities should be controlled, inter alia by the tax authorities, with such controls being reinforced in order to ensure fair and efficient services to the community and counter tax fraud; recommends, in particular, that holders of public office should submit declarations of assets, income, liabilities and interests; calls for measures to strengthen transparency and prevention through a coherent system of administrative law governing public spending and access to documents and the establ ...[+++]ishment of the necessary registers;

55. Refers to the Mérida convention against corruption (2003), and stresses that holders of high office or of great wealth with their privileges and immunities should be controlled adequately, inter alia by the tax authorities, with such controls being reinforced in order to ensure fair and efficient services to the community and counter tax fraud; recommends, in particular, that holders of public office should submit declarations of assets, income, liabilities and interests; calls for measures to strengthen transparency and prevention through a coherent system of administrative law governing public spending and access to documents and ...[+++] the establishment of the necessary registers;