Betekenis van:
tax policy

Voorbeeldzinnen

1. 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.
2. 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.
3. 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.
4. 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).’
5. 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.
6. 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].
7. 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.
8. However, this condition does not restrict the power of Member States to decide on the economic policy which they consider most appropriate and, in particular, to spread the tax burden as they see fit across the different factors of production.
9. By proceeding in this way, the Commission has embarked on a strategy which could easily lead to the unwanted consequence for competition policy that tax measures which constitute a significant distortion of competition to the detriment of the effective functioning of the single market are left intact for political reasons — the Commission refrains from using appropriate tax harmonisation measures — while less harmful tax systems are being persistently challenged by the Commission in a way that does not respect equality of treatment.
10. While energy use is preferable to landfilling from an environmental policy point of view, the polluter-pays principle would lead to the application of a lower rate of tax to such low-value solid fuel, in connection with its energy content.
11. On 15 January 2004, Greece enacted Law 3220/2004 on ‘Development and social policy measures — Objectivity of tax controls and other provisions’, which entered into force on 30 January 2004, on its publication in the Official Journal of Greece No 3220/2004 (FEK A 15).
12. Firstly, according to the Italian authorities and Borsa Italiana SpA, the scheme should be viewed as a general tax policy measure aimed at encouraging Italian companies to seek a listing, thereby countering the negative trend observed in recent years, and strengthening their capitalisation and competitiveness on global markets.
13. The legal basis of the scheme is Greek Law 3220/2004 entitled ‘Development and social policy measures — Objectivity of tax controls and other provisions’ [5] (hereinafter referred to as the Law 3220/2004), which entered into force on 28 January 2004, upon being published in the Greek Government Gazette (FEK A 15).
14. Member States should, without prejudice to guidelines on economic stability and sustainability, re-direct the composition of public expenditure towards growth-enhancing categories in line with the Lisbon strategy, adapt tax structures to strengthen growth potential, ensure that mechanisms are in place to assess the relationship between public spending and the achievement of policy objectives, and ensure the overall coherence of reform packages.
15. These arguments notably cover uncertainty on the scope of the State aid rules, the novelty of Commission action on corporate tax measures and the significance of the Notice as a policy statement, the age of the measure, notification to the Primarolo group, evolution of the common market and liberalisation, proportionality, prolonged failure of the Commission to act and the delays in the preliminary investigation.