direct taxation

Working Party on Tax Questions (Direct Taxation)

fiscal policy analyst | fiscal policy consultant | fiscal affairs policy officer | fiscal policy developer

local tax [ local taxation | regional tax | regional taxation ]

tax harmonisation [ harmonisation of tax systems | tax harmonization ]

tax system [ taxation | taxation(GEMET) ]

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include sel ...[+++]f-report data, analysis of blood and other body fluids, characteristic physical and psychological symptoms, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

executive secretary | foreign language correspondent executive assistant | executive assistant | foreign language assistant

assistant manager | office assistant | management assistant | office administrator

direct taxation-related systems, in particular taxation on savings system, taxation on savings test tool, e–forms for direct taxation, tax identification number TIN-on-the-web, the exchanges related to the Article 8 of Council Directive 2011/16/EU and associated test tools;

– having regard to the Commission's Communication of 10 December 2007 on the application of anti-abuse measures in the area of direct taxation – within the EU and in relation to third countries (COM(2007)0785),

As regards taxation policy it should be noticed that harmonisation levels vary from very intensive harmonisation of indirect taxation by means of directives on Value Added Tax, excise duties (on alcohol, tobacco and mineral oils) and energy taxation, to less intensive harmonisation of direct taxes specifically focused on the elimination of double taxation of intra-group dividends (Parent-Subsidiary Directive), interest and royalties (Interest and Royalties Directive) and on facilitation of cross-border mergers (Merger Directive).

– (CS) Madam President, ladies and gentlemen, as far as the current state of affairs in the Community is concerned, no measures have yet been adopted at a Community level to eliminate double taxation in the area of direct taxation except for Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, the convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises and Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of inte ...[+++]rest payments.