Translation of "Imposition forfaitaire sur certains pylônes " (French → English) :

flat-rate tax on certain pylons

Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not ...[+++]allow the taxpayer to provide evidence or information that could prove the actual size of that income.

Non-residents, however, are obliged to pay the flat-rate tax. In certain cases this can lead to higher taxation, particularly when no capital gain is realised.

26. Deplores the fact that some Member States have introduced flat-rate taxes for all businesses using their national networks while abolishing business tax for domestic companies; considers these practices to be in breach of the principles of free competition and non-discrimination; calls on the Commission to fulfil its obligations as the guardian of the Treaties and to take the necessary measures to ensure that all businesses may use networks under the same terms;

The budget shall, in particular, include the following measures (or in exceptional circumstances, measures yielding comparable savings): further broaden the VAT base by moving goods and services from a reduced to a normal rate (with the aim of collecting at least an additional EUR 300 million); reduce public employment in addition to the rule of one recruitment for every five retirements in the public sector (with the aim of saving at least EUR 600 million); establish excise duties for non-alcoholic beverages (for a total amount of at least EUR 300 million); expand the real estate tax by updating asset values (in order to create at le ...[+++]ast EUR 200 million in extra revenue); reorganise sub-central governments (aiming at generating at least EUR 500 million in savings); introduce a nominal freeze on pensions; increase efficiency of the presumptive taxation of professionals (with the aim of collecting at least EUR 100 million); reduce transfers to public undertakings (by at least EUR 800 million) following their restructuring; make unemployment benefits means-tested (with the aim of saving EUR 500 million); and collect further revenues from the licensing of gaming (at least EUR 225 million in the sale of licences and EUR 400 million in royalties); ’;