Translation of "La licéité des autres droits ou impositions " (French → English) :

F. whereas, according to the Treaty, direct taxation is mainly a competence of the Member States; whereas, to the extent that the EU has competence in taxation, the exercise of that competence is usually subject to the unanimity requirement within the Council; whereas this has resulted in no significant decisions being taken yet at EU level in the area of corporate taxation, despite recent developments in EU integration in connection with the internal market and other areas covered by the EU Treaties, such as international trade agreements, the single currency, economic and fiscal governance and anti-money-laundering principles and le ...[+++]gislation; whereas the Member States must comply with European competition law and ensure that their tax legislation is compatible with the principles of the internal market and does not create distortion of competition; whereas, by giving each Member State a veto right, the unanimity rule within the Council reduces the incentive to move from the status quo towards a more cooperative solution; whereas, unless he procedure laid down in Article 116 TFEU is used, Treaty change would be required to change the unanimity requirement in matters of direct taxation;

F. whereas, according to the Treaty, direct taxation is mainly a competence of the Member States; whereas, to the extent that the EU has competence in taxation, the exercise of that competence is usually subject to the unanimity requirement within the Council; whereas this has resulted in no significant decisions being taken yet at EU level in the area of corporate taxation, despite recent developments in EU integration in connection with the internal market and other areas covered by the EU Treaties, such as international trade agreements, the single currency, economic and fiscal governance and anti-money-laundering principles and leg ...[+++]islation; whereas the Member States must comply with European competition law and ensure that their tax legislation is compatible with the principles of the internal market and does not create distortion of competition; whereas, by giving each Member State a veto right, the unanimity rule within the Council reduces the incentive to move from the status quo towards a more cooperative solution; whereas, unless he procedure laid down in Article 116 TFEU is used, Treaty change would be required to change the unanimity requirement in matters of direct taxation;

(a) where the law of a Member State provides for the imposition of a sanction by an authority other than a court having jurisdiction in criminal matters, and the imposition of such a sanction may be appealed or referred to such a court; or

They either grant the exclusive right to tax certain income to the country where the taxpayer resides, or the taxing right is shared, but the country of residence is required to eliminate double taxation by providing relief for the tax paid in the other country.

In this case, Article 29(2) of the 1990 Law provides that the duties and taxes mentioned therein are to be reimbursed where they are incompatible with Community legislation, unless the burden thereof has been passed on to other persons.

Put another way, where a certain country is granted an exclusive right to tax, the frequency with which taxpayers of one country are burdened by the requirement to file returns and pay tax in the other country when they are not meaningful participants in the economic life of that country, or where it would be a nuisance for them to do so, is reduced (1020) For example, if a Canadian resident employed by a Canadian company is sent on a short term assignment, say for three months, to any one of seven treaty countries in the bill, Canada has the exclusive right to tax that person's employment income.