4. Suggests, in this context, that the Commission envisage creating, in line with paragraph 17 of UN Security Council Resolution 2199 of 12 February 2015, a cross-cutting department which would be in charge of the prevention of and the fight against illicit trade in cultural artefacts, with a unit dedicated specifically to items of cultural heritage illegally removed from Iraq since 6 August 1990 and from Syria since 15 March 2011; suggests also that this department should devise a coordinated approach to combating that illegal trade, working together with those responsible at national level in the investigation services and in close cooper ...[+++]ation with UNESCO and other international organisations, such as ICOM (International Council of Museums), the ICOM’s International Committee of the Blue Shield (ICBS), Europol, Interpol, UNIDROIT (International Institute for the Unification of Private Law), WCO (World Customs Organisation), ICOMOS (International Council on Monuments and Sites) and ICCROM (International Centre for the Study of the Preservation and Restoration of Cultural Property);

In order to facilitate the safe return to their legitimate owners of goods constituting Syrian cultural heritage which have been illegally removed from Syria, it is necessary to provide for additional restrictive measures in order to prohibit the import, export or transfer of such goods.

Double taxation could arise if the exit State calculates the capital gain at the moment of deemed disposal at the time the taxpayer leaves the country and the new State of residence taxes the whole capital gain from the acquisition up to the moment of actual disposal. Similarly, in the case of companies, differing asset valuation methods between Member States can give rise to double taxation or inadvertent non-taxation.

(b) or the difference between its value at the date on which it was written out of the balance sheet and its value at the start of the accounting period or the date on which it was first entered in the balance sheet.

Clearly, where goods belonging to the cultural heritage of other Member States are concerned, their export is closely linked to the legality of their removal from those Member States.

Clearly, where goods belonging to the cultural heritage of other Member States are concerned, their export is closely linked to the legality of their removal from those Member States.