employment in community service

support for all the strategic objectives of the Decent Work Agenda of the International Labour Organisation (ILO) including employment promotion, workers' rights, social protection, social dialogue, as well as non-discrimination and gender equality; an affirmation of the ILO core labour standards, which include freedom of association and the right to collective bargaining, commitment to end forced or compulsory labour and child labour, non-discrimination in respect of employment and occupation; including effective implementation in law and in practice of ILO conventions to which either is a party and support for ongoing efforts towards ...[+++] ratification of fundamental ILO Conventions; reference to structures to facilitate domestic and transatlantic social dialogue and information and consultation of workers, such as Works Councils; committing to promote objectives globally to immediately and effectively eliminating the worst forms of child labour and to suppress forced or compulsory labour in all its forms, including through domestic laws; protection of other ILO standards in addition to the core ones, such as health and safety at work.

Since the objectives of this Directive, namely ensuring effective taxation of savings income in the form of cross-border interest payments which are generally included in all Member States in the taxable income of resident individuals, cannot be sufficiently achieved by the Member States but can rather, by reason of the scale of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

In such cases, Member States measures have to be assessed in line with the Commission Communication on the application of the EU State aid rules to compensation granted for the provision of services of general economic interest (26), the Commission Decision of 20 December 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest (27), the Co ...[+++]mmission Communication on a European Union framework for State aid in the form of public service compensation (2011) (28) and the Commission Regulation of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest (29).

Where public service obligations qualify as SGEI compliance should be ensured with Commission Decision of 20 November 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest[8], Commission Regulation (EU) No 360/2012 of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de min ...[+++]imis aid granted to undertakings providing services of general economic interest[9] and the European Union framework for State aid in the form of public service compensation[10].