Betekenis van:
tax policy

Voorbeeldzinnen

1. Customs and taxation reform Proceed with implementation of the recommendations of the Indirect Tax Policy Commission.
2. In addition, overall fiscal policy is expansionary by around 1 % of GDP, including tax cuts and expenditure increases from 2009.
3. The reduction in alcohol tax rates has led not only to significant losses of excise duty revenue but also to increased problems in relation to alcohol policy and to social and health policy.
4. Academic commentators and tax law practitioners did not consider that State aid principles applied to cases other than those where specific tax exemptions were offered to individual companies or groups of companies for industrial policy reasons.
5. The Hungarian authorities consider that most general tax rules have exceptions from their scope of application which are based on economic policy considerations and are in line with the nature and general structure of the tax system.
6. Since the scheme does not apply to all economic operators, it cannot be considered to be a general tax policy measure.
7. The use of the State aid provisions of the Treaty to give effect to such tax policy is a phenomenon only experienced in the last four years.
8. measures pursuing general economic policy objectives through a reduction of the tax burden related to certain production costs (research and development (R & D), the environment, training, employment).’
9. Italy’s argument that the scheme constitutes a tax policy measure falling outside the scope of the state aid rules cannot be accepted, nor can this exception to the normal tax rules be justified by the nature of the Italian tax system, since it does not address any fundamental tax distinctions between the situations of listed as opposed to non listed companies.
10. It is noted that the said companies were subject to several preferential tax policy treatments as they enjoyed an exemption from local income tax, and also received the so-called ‘2 years free, 3 years half’ tax holiday available to foreign invested companies and Sino-foreign joint ventures.
11. A measure introducing an exception to the application of the general tax system may be justified by the general scheme and nature of the tax system if the Member State concerned can prove that this measure results directly from the founding principles or policy of its tax system [39].
12. It was also shown by the Slovak authorities that there was a clear policy instruction given by the Ministry of Finance at the beginning of 2004 to tax offices to the effect that they should not accept arrangements that propose writing off tax offices' receivables. This instruction was given in connection with the amendment of the Tax Administration Act as of 1 January 2004, in an effort to strengthen discipline in tax collection.
13. It is noted that the said companies were subject to several preferential tax policy treatments as they enjoyed an exemption from local income tax, and also received the so-called ‘2 years free, 3 years half’ tax holiday available to foreign invested companies and Sino-foreign joint ventures. In sum, these preferential tax regimes gave the companies a significant benefit which likely had an important impact on costs and prices during the IP.
14. The vast majority of Qualifying Companies pay a rate of tax of between 2 and 10 % and, recently, the policy of the Gibraltar authorities has been to ensure that all Qualifying Companies pay between 2 and 10 %.
15. Hungary refers to the Commission’s 27th Report on Competition Policy of 1997 [14], which makes reference to a Dutch measure that reduced the payroll tax levied on employers engaged in research and development.