retroactive assessment

payment of retroactive voluntary contributions

title to relate back

6. Deplores the unprecedented extension of military jurisdiction over civilian cases with the referral of hundreds of civilians to military courts, including with retroactive application; calls on the Egyptian authorities to repeal the October 2014 decree which provides the basis for this practice and to put an end to civilians being tried in military courts, in line with international and regional standards;

Q. whereas the Egyptian authorities have referred hundreds of civilians to military courts on the basis of a decree of 27 October 2014 by President Al-Sisi that was applied retroactively by civil prosecutors;

No aid should be granted retroactively in respect of activities which have already been undertaken by the beneficiary.

whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non-taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties; whereas the Commission should be mandated to negotiate tax agreements with third countries on behalf of the Union instead of ...[+++] the current practice under which bilateral negotiations are conducted, which produce sub-optimal results; whereas the Commission should ensure that such agreements contain reciprocity provisions and prohibit any adverse impact on Union citizens and businesses, in particular SMEs, resulting from the extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States;