Local view for "http://purl.org/linkedpolitics/eu/plenary/2006-07-05-Speech-3-285"
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"en.20060705.19.3-285"2
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".
Mr President, ladies and gentlemen, the Member States have the right to adopt their own taxation systems within the limits of Community law. The Council will consider proposals for harmonisation if and when the Commission makes them.
We have to remember that on 1 December 1997 the Council adopted a resolution on a code of conduct to apply to business taxation in order to tackle any harmful taxation measures that would or could impact significantly on the location of economic activity in the Community. The working group set up to consider the practical aspects of the code makes an assessment on the basis of the criteria set out in the code of conduct whether taxation measures adopted by one Member State constitutes harmful competition or not. The relevant Member State voids the taxation measures declared harmful by the working group, on a voluntary basis. The Member States are also obliged to refrain from adopting new, harmful measures.
In addition to this, there are intensive technical preparations under way right now in the Commission relating to the proposal for a common, consolidated, corporation tax base. According to the Commission, such a tax base would be used to promote the Lisbon Strategy to a significant extent, because it will help to make the internal market more effective, which would lead to an improved EU competitive position in global markets. The proposal does not, however, deal with a rate for income tax."@en1
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