Translation of "Produit des taxes dues par les utilisateurs du système " (French → English) :

Articles 11. C(1) and 27(1) and (5) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2004/7/EC of 20 January 2004, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which, by providing, for the purposes of simplifying the procedure for charging value added tax and of combating tax evasion or avoidance in regard to manufactured tobacco, for the levying of that ta ...[+++]x by means of tax labels, in a single charge and at source, from the manufacturer or importer of those products, excludes intermediate suppliers operating at a subsequent stage in the supply chain from the right to obtain reimbursement of value added tax in the event of non-payment by the purchaser of the price for those products.

Reference for a preliminary ruling — Hof van Beroep te Gent — Interpretation of Articles 11.C(1) and 27 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Simplification measures — National legislation providing for VAT to be charged at source in the case of manufactured tobacco imported, acquired or produced within the country, precluding a reduction in the basis of assessment for taxpayers who have paid ...[+++] tax on those products

A completely voluntary scheme would lead to only some products being labelled, or supplied with standard product information, with the risk that this might result in confusion or even misinformation for some end-users.

For the purpose of legal certainty, tax exemptions applicable to the whole of the fisheries sector which Member States introduce pursuant to Article 15 of the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment , or to Article 14 or Article 15(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and elect ...[+++]ricity are, to the extent they constitute State aid, compatible with the common market and exempt from the notification requirement of Article 88(3) of the Treaty.

For the purpose of legal certainty, tax exemptions applicable to the whole of the fisheries sector which Member States introduce pursuant to Article 15 of the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (5), or to Article 14 or Article 15(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and elect ...[+++]ricity (6) are, to the extent they constitute State aid, compatible with the common market and exempt from the notification requirement of Article 88(3) of the Treaty.

Whereas in order to guarantee the full autonomy and independence of the Office, it is considered necessary to grant it an autonomous budget whose revenue comes principally from fees paid by the users of the system; whereas however, the Community budgetary procedure remains applicable as far as any subsidies chargeable to general budget of the European Communities are concerned; whereas moreover, the auditing of accounts should be ...[+++] undertaken by the Court of Auditors;