Traduction de «système général d'imposition » (Français → Anglais) :

periodic penalty system

dual income tax | DIT | dual income tax system | Nordic dual income tax system | Nordic tax system

comprehensive income tax system

tax system [ taxation system | system of taxation ]

tax system [ taxation | taxation(GEMET) ]

general machine translation system | general MT system

N. whereas there is a general need to simplify the taxation systems, enabling a reduction in costs for public administrations, citizens and companies, and the prevention of tax evasion, tax avoidance or simply mistakes, and of double (non-)taxation or double tax exemptions;

N. whereas there is a general need to simplify the taxation systems, enabling a reduction in costs for public administrations, citizens and companies, and the prevention of tax evasion, tax avoidance or simply mistakes, and of double (non-)taxation or double tax exemptions;

The Commission considers that, under the settled case-law of the Court (73), measures introducing a differentiation between undertakings do not constitute State aid where that differentiation arises from the nature or the overall structure of the system of charges of which they are part.

The difference in compliance costs between small and medium sized enterprises and multinational enterprises will be one of the elements of the assessment. It will define the objectives to be achieved by the tax reform, ranging from the general objective of making corporate income taxation systems simpler and more efficient, so that the Internal Market works better, to the specific and operational objectives, such as reducing the compliance/administrative costs of corporate taxation for firms and tax administrations, favouring the emergence of new cross-border activity, including particularly of small and medium sized enterprises, promoti ...[+++]ng tax neutrality between purely domestic and EU-wide investments, and minimizing distortions to the international allocation of investment and tax bases.