Tax Structure Committee [ Federal-Provincial Tax Structure Committee ]

Tax Structure Committee

tax system [ taxation | taxation(GEMET) ]

Committee on common rules for imports of textile products from certain third countries not covered by bilateral agreements, protocols or other arrangements | Textile Committee (autonomous regime)

The Corporate Income Tax System: A Direction for Change [ The Corporate Income Tax System ]

tax system | tax structure | taxation system | system of taxation

Application for annulment of Commission Decision 2014/200/EU of 17 July 2013 on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain — Tax scheme applicable to certain finance lease agreements, also known as the ‘Spanish Tax Lease System’ (OJ 2014 L 114, p. 1).

Annuls Commission Decision 2014/200/EU of 17 July 2013, on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain — Tax scheme applicable to certain finance lease agreements, also known as the ‘Spanish Tax Lease System’;

Both parties claimed that this scheme constitutes a different taxation system and should not be countervailed given that Pakistan has sovereignty of taxation and is free to apply the taxation system it wishes.

For example, as a result of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (26) (hereinafter the Cross-border Interest and Royalty Payments Directive) and Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (27) (hereinafter the Parents-Subsidiary Directive), the tax treatment of dividends, interests or royalties may differ according to whether the payment is ma ...[+++]de to a domestic or a foreign company.