Translation of "plus-value du revenu foncier " (French → English) :

27. Considers that direct payments should be reserved only for active farmers; realises that, under the system of decoupled direct payments, each farmer who uses farmland for production and maintains GAEC should receive direct payments; calls on the Commission therefore to devise a definition of ‘active farmer’ which the Member States can administer without additional administrative effort or expenditure, while it should be ensured that traditional farming activities (full-time and various degrees of part-time), regardless of legal status, are classified as active farming and that the range of land tenure and various forms of land management arrangements a ...[+++]s well as management of common land are taken into account; considers it necessary to specify that the definition of an active farmer should exclude cases in which the administrative costs of making a payment are higher than the actual amount of the payment itself;

25. Recalls that the objective of expanding trade with the developing countries must be to promote the sustainable economic growth and the development of these countries; notes that the abolition of customs duties will inevitably entail a loss of customs revenue and must therefore be subject to tighter supervision, be more gradual and go hand in hand with the implementation of tax reforms which harness alternative forms of revenue to make up the shortfall (VAT, property tax, income tax);

25. Recalls that the objective of expanding trade with the developing countries must be to promote the sustainable economic growth and the development of these countries; notes that the abolition of customs duties will inevitably entail a loss of customs revenue and must therefore be subject to tighter supervision, be more gradual and go hand in hand with the implementation of tax reforms which harness alternative forms of revenue to make up the shortfall (VAT, property tax, income tax);

1. Recalls that the objective of expanding trade with the developing countries must be to promote the sustainable economic growth and the development of these countries; notes that the abolition of customs duties will inevitably entail a loss of customs revenue and must therefore be subject to tighter supervision, be more gradual and go hand in hand with the implementation of tax reforms which harness alternative forms of revenue to make up the shortfall (VAT, property tax, income tax);

34. Notes the special position and recognises the rights of the indigenous peoples of the Arctic and points in particular to the legal and political situation of the indigenous peoples in the Arctic States and in their representation in the Arctic Council; calls for greater involvement of indigenous people in policy-making; stresses the need to adopt special measures to safeguard the culture, language and land rights of indigenous peoples in the way defined in ILO Convention 169; calls for a regular dialogue between the indigenous peoples' representatives and the EU institutions and further calls on the EU to take into account the special needs of sparsely populated peripheral areas in terms of regional development, livelihood ...[+++]s and education; underlines the importance of supporting activities promoting the culture, language and customs of indigenous peoples;

The allotment of securities representing the capital of the receiving or acquiring company to a shareholder of the transferring or acquired company must not give rise to any taxation of the income, profits or capital gains of that shareholder.