(2) For the purposes of the definition “taxing authority” in subsection (1), where one authority collects a real property tax or a frontage or area tax that is levied by another authority, the authority that collects the tax shall be deemed to be the authority that levies and collects the tax.

Although it does not entail any direct discrimination (since the special tax is levied in identical circumstances for all the companies engaged in store retail trade in Hungary), that criterion of differentiation has the effect of disadvantaging linked undertakings compared with undertakings which are not part of a group.

Underlines that there is a substantial growth potential in reducing and removing tax-related impediments to cross-border activities in the single market; stresses that the revision of the VAT Directive, the work on the CCCTB and the development of administrative cooperation in the area of taxation are crucial factors in making full use of that potential;

The request for waiver is set out in a letter from the Public Prosecutor of Bielefeld in which it is claimed that Mr Brok failed to include in his income tax declaration for 2005 a fee of EUR 5 000 for a speech he had given in Munich on 28 October 2005 at the ‘Europa Forum’ held by the HypoVereinsbank Group, for which tax was due on an amount of EUR 2 900.

MOTIONS By unanimous consent, it was ordered, That the Order of reference to the Standing Committee on Finance of Bill C-16, An Act respecting the registration of charities and security information and to amend the Income Tax Act, be discharged and the Bill withdrawn; That, notwithstanding any Standing Order or usual practice, immediately upon the adoption of this Order, a Minister of the Crown shall table a notice of a Ways and Means motion which shall immediately be deemed to have been concurred in, whereupon the House shall proceed immediately to the Daily Routine of Business, except for Introduction of Private Members' Bills, Presenting Petitions and Questions on the Order Paper, which shall be taken up at 3:00 p.m. this day; That Pr ...[+++]ivate Members' Business shall not be taken up this day, but that the House proceed directly to Government Orders; and That, at the ordinary hour of daily adjournment this day, the House continue to sit and resolve itself into a Committee of the Whole to consider a motion ``That the Committee take note of the international actions against terrorism'', provided that, during the consideration thereof: (a) the Speaker may from time to time act as Chair of the Committee; (b) the Chair of the Committee shall not receive any quorum call or any motion except a motion ``That the Committee do now rise''; (c) after the first spokeperson for each party, no Member may speak more than once or for more than ten minutes; (d) when no Member rises to speak, the Committee shall rise; and (e) when the Committee rises, the House shall immediately adjourn to the next sitting day.

(2) For the purposes of the definition “taxing authority” in subsection (1), where one authority collects a real property tax or a frontage or area tax that is levied by another authority, the authority that collects the tax shall be deemed to be the authority that levies and collects the tax.