Translation of "Texte unique des impôts sur les revenus " (French → English) :

The Commission will also investigate Article 149 (4) of the Italian Unified Law on Income Tax, which provides a favourable tax treatment for ecclesiastic institutions and amateur sports clubs.

Article 149 of the Italian Unified Law on Income Tax ("Testo Unico delle Imposte sui Redditi" or TUIR), lays down the conditions that can trigger the loss of the "non-commercial status", but shields ecclesiastic institutions and amateur sports clubs from that provision.

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residenc ...[+++]e and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residenc ...[+++]e and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union.

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, shall be considered, both in the country ...[+++]of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.

The Commission is convinced that a fully functioning Single Market requires: * in VAT, a system which is much simpler, more objective and more modern and which, applying the tax according to the origin principle, will treat intra-Community transactions as equivalent to domestic ones; * on excise duties, progress in approximating excise duty rates where this is justified by the freedom of movement for goods and the joint implementation of other Community policies in accordance with the consultation process introduced for these product categories; * in the personal tax area, non-discriminatory treatment of frontier workers and other non- ...[+++]resident taxpayers, the ending of double taxation and the elimination of tax disadvantages linked to cross-border financial transactions (insurance premiums, pensions, mortgage interest payments, etc.); * with regard to tax on cross-border income flows, reducing the discriminatory treatment of subsidiaries established in other Member States, abolishing double taxation on interest and royalty payments, and permitting parent companies to take into account the losses of subsidiaries in other Member States, while avoiding the risk for Member States of revenue losses. c. Promoting employment and completing EMU The need for action in the taxation field to promote employment, indicated by the White Paper on Growth, Competitiveness and Employment, has been restated by a number of European Councils.