B. whereas the revenues received by Member States from tax and excise duty in the future will most likely diminish as a result of the move away from oil-based fuels;

20. Calls once again for a review of the cases of unjustified freezing of assets and of inappropriately increased and retroactively applied taxes imposed on individuals and private companies; calls on the Ministry of Justice and the Constitutional Court to put an immediate stop to the selective application of the ‘law of one-time tax on extra profit and extra property acquired by taking advantage of special benefits’, as well as of all the provisions of the other tax laws which permit the imposition of unacceptably high fines that lead to bankruptcy, before the final judgment in tax proceedings; calls on the Serbian authorities to prov ...[+++]ide fair compensation for affected private persons and companies;

The estimated costs include foregone earnings and public finance costs due to the excess of transfer payments through welfare arrangements; they represent a lower bound since they do not include additional costs such as unpaid taxes on foregone earnings, costs for health and criminal justice.

Then there was the IORT, otherwise known as the Incremental Oil Revenue Tax, which at various points ranged from nil to $3.75 per barrel.

a) Contracting States undertake that when a mutual agreement procedure has been initiated, the competent authority of the country in which a tax assessment, i.e. a final decision of the tax administration on the income, or equivalent has been made, or is intended to be made, which contains an adjustment that results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, will send a position paper to the competent authorities of the other Contracting States involved in the case setting out:

However, for couple households there is still a claw back rate of 50 to 60% on additional earnings over and above childcare costs.