Betekenis van:
tax avoidance

Voorbeeldzinnen

1. Section 1 — Simplification measures and measures to prevent tax evasion or avoidance
2. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.
3. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’.
4. The aim of the derogation is to prevent the avoidance of value added tax (VAT) through the undervaluation of supplies.
5. The ceiling on deductible depreciation provided for in the second paragraph of Article 39 C of the General Tax Code sought, by introducing a presumption of tax avoidance, to prevent recourse to that financing mechanism for tax optimisation purposes.
6. This has the effect, on the one hand, of simplifying the work of the tax authorities for collecting the tax and, on the other, of preventing certain types of tax evasion or avoidance.
7. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
8. supporting administrative cooperation to improve transparency and the exchange of information in the area of taxation in order to combat tax avoidance and evasion;
9. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
10. tax measures of a purely technical nature (for example, setting the rate of taxation, depreciation rules and rules on loss carry-overs; provisions to prevent double taxation or tax avoidance),
11. amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations
12. Article 77 of Law No 98-546 introduces two provisions into the General Tax Code aimed at combating tax avoidance by partnerships and economic interest groupings (EIGs) when they carry out movable asset financing operations.
13. This work showed that tax incentives on internationally mobile activities, such as finance, insurance and intra-group services, may have adverse effects on other Member States, in particular because they create opportunities for tax avoidance.
14. The aim of the derogation is to prevent the avoidance of value added tax (VAT) through the undervaluation of supplies between connected persons, where the recipient is not entitled to full or almost full deduction of VAT.
15. Establish a transparent exchange of information with Member States of the EU and with the Commission of the European Communities in order to strengthen the enforcement measures preventing tax fraud, evasion and avoidance.