Traduction de «directrice des services d'impôt » (Français → Anglais) :

(l) The Guidelines should include the right to conscientious objection to military service as a legitimate exercise of the right to freedom of thought, conscience and religion; the EU should call on states with a system of compulsory military service to allow for an alternative service of a non-combatant or civilian character, in the public interest and not of a punitive nature, and to refrain from punishing, including through prison sentences, conscientious objectors for failure to perform military service; the Guidelines should also include the right to well-defined conscientious objection as a legitimate exercise of the right to fre ...[+++]edom of thought, conscience and religion in relation to other morally sensitive matters;

The exemption, remission or deferral of prior-stage cumulative indirect taxes on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferre ...[+++]d on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) .

11. Strongly supports the provision of high-quality, value for money public services and the right of Member States to fund public services from taxation, where they consider this to be appropriate; notes, moreover, that Member States may often choose to fund public services from taxation, while, at the same time, leaving the organisation and provision of those services to the private or voluntary sector; Member States should not be expected to run public services merely on the basis that they fund such services; further notes that where Member States choose to make use of the private and voluntary sector in this way, there is signifi ...[+++]cant potential to improve the quality and efficiency of service provision by opening up cross-border competition;

12. Strongly supports the provision of high quality, value for money public services. Strongly supports the right of Member States to fund public services out of taxation where they consider this to be appropriate. Notes also that Member States may often choose to fund public services from taxation, while at the same time leaving the organisation and provision of those services to the private or voluntary sector – just because Member States fund public services does not mean they have to run public services. Further notes that where M ...[+++]ember States do choose to make use of the private and voluntary sector in this way, there is significant potential to improve the quality and efficiency of service provision by opening up cross border competition;

The European Union must now accept the challenge and proceed in a similar fashion by proposing guidelines for the policy on employment and social inclusion.

Moreover, the fear expressed by some participants in the consultation process that the principles and guidelines could remain a dead letter because of their non-legally binding nature is due to a misunderstanding. It goes without saying that, when the Commission decides to apply the principles and guidelines, its departments have to act accordingly.