Traduction de «aide d'état de nature fiscale » (Français → Anglais) :

fiscal aid | fiscal state aid

tax haven country

State Secretary for Tax Affairs

70. Notes that, during recent terms of office, the Commission has opened only a very limited number of investigations into potentially tax-related State aid cases, in spite of the well-founded suspicions that have been made public in the meantime; calls on the Commission to use the findings of the current investigations as the basis for more precise and effective guidelines for tax-related State aid, to make use of its full powers under EU competition rules to tackle harmful tax practices, and to penalise Member States and companies found to be involved in such practices; calls on the Commission to specify, at the same time, ...[+++]which tax measures are not consistent with State aid policy;

131. Calls on the Commission to adopt new guidelines, at the latest by mid-2017, in the framework of its State Aid Modernisation (SAM) initiative, clarifying what constitutes tax-related state aid and ‘appropriate’ transfer pricing, with a view to removing legal uncertainties for both compliant taxpayers and tax administrations, providing a framework for Member States’ tax practices accordingly, and not discouraging recourse to legitimate tax rulings; contests the usefulness of the arbitration convention, which is not efficient to address disputes, in particular on transfer pricing issues; considers that this instrument should be reshaped and be made more effi ...[+++]cient, or replaced by an EU dispute mechanism with more effective mutual agreement procedures;

129. Calls on the Commission to adopt new guidelines, at the latest by mid-2017, in the framework of its State Aid Modernisation (SAM) initiative, clarifying what constitutes tax-related state aid and ‘appropriate’ transfer pricing, with a view to removing legal uncertainties for both compliant taxpayers and tax administrations, providing a framework for Member States’ tax practices accordingly, and not discouraging recourse to legitimate tax rulings; contests the usefulness of the arbitration convention, which is not efficient to address disputes, in particular on transfer pricing issues; considers that this instrument should be reshaped and be made more effi ...[+++]cient, or replaced by an EU dispute mechanism with more effective mutual agreement procedures;

whereas the Commission's ongoing investigations into alleged breaches of the Union state aid rules have revealed an unhelpful lack of transparency regarding the way in which those rules should be applied; whereas to rectify this, the Commission should publish state aid guidelines to clarify how it will determine instances of tax-related state aid, thereby providing more legal certainty for companies and Member States alike; whereas in the framework of modernisation of the state aid regime the Commission should ensure effective ex-post c ...[+++]ontrol of the legality of granted state aid;