judicial discretion

discretionary costs | managed costs | programmed costs

discretionary access control | DAC | discretionary security

discretionary trust | sprinkling trust

5. Stresses that these adjustments of contributions should be dealt with as automatically as possible to avoid political interference with the agreed ways of financing the Union budget and to limit the discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget to a minimum;

5. Stresses that those adjustments of contributions should be dealt with as automatically as possible to avoid political interference with the agreed ways of financing the Union budget and to limit the discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget to a minimum;

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven stru ...[+++]ctures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

4. Is concerned by the proposed larger discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget; stresses that this creates a precedent that could have an impact on the Commission's treasury, the timing of payments to the beneficiaries of the Union budget and, ultimately, the credibility of the Union's budget;