Traduction de «affectation d'origine interne » (Français → Anglais) :

As a Canadian of Ukrainian origin, I would like the Minister of Finance and the Prime Minister to know that I am grateful and honoured to be part of a government that has made a commitment to finally recognize the injustices carried out against a number of groups in Canada and in particular, the internment of Ukrainian Canadians by committing $25 million to help raise public awareness of their positive contributions to Canadian society.

Certain measures, in particular those affecting the functioning of the internal structure of credit institutions or managers' or shareholders' rights, need not be covered by this Directive to be effective in Member States insofar as, pursuant to the rules of private international law, the applicable law is that of the home State.

(8) Certain measures, in particular those affecting the functioning of the internal structure of credit institutions or managers' or shareholders' rights, need not be covered by this Directive to be effective in Member States insofar as, pursuant to the rules of private international law, the applicable law is that of the home State.

(10) Whereas lawyers covered by this Directive should be permitted to give legal advice in particular on the law of their home Member States, on Community law, on international law and on the law of the host Member State; whereas this is already allowed as regards the provision of services under Council Directive 77/249/EEC of 22 March 1977 to facilitate the effective excercise by lawyers of freedom to provide services (5); whereas, however, provision should be made, as in Directive 77/249/EEC, for the option of excluding from the activities of lawyers practising under their home-country professional titles in the United Kingdom and Ir ...[+++]eland the preparation of certain formal documents in the conveyancing and probate spheres; whereas this Directive in no way affects the provisions under which, in every Member State, certain activities are reserved for professions other than the legal profession; whereas the provision in Directive 77/249/EEC concerning the possibility of the host Member State to require a lawyer practising under his home-country professional title to work in conjunction with a local lawyer when representing or defending a client in legal proceedings should also be incorporated in this Directive; whereas that requirement must be interpreted in the light of the case law of the Court of Justice of the European Communities, in particular its judgment of 25 February 1988 in Case 427/85, Commission v. Germany (6);

- 4 - BACKGROUND The abolition of tax frontiers, a key element in the completion of the internal market, was the subject of Commission proposals as long ago as 7 August 1987.1 Broadly speaking, those proposals consisted of: 1. the general application of taxation in the country of origin through the abolition of the distinction between sales and purchases between Member States and transactions within a single Member State; 2. the approximation of VAT rates (standard rate of 14% to 20%; reduced rate of 5% to 9%); 3. single rates per ...[+++]product for excise duties; 4. the introduction of machinery for ensuring the correct allocation of the tax to the country in which the product is consumed.

Broadly speaking, those proposals consisted of: (i) the general application of taxation in the country of origin through abolition of the distinction between sales and purchases between Member States and transactions within a single Member State; (ii) the approximation of VAT rates (standard rate of 14% to 20%; reduced rate of 5% to 9%); (iii) single rates per product for excise duties; (iv) the introduction of machinery for ensuring correct allocation of the tax to the country in which the product is consumed.