For each company or group, the tax return for the whole of their activities within the EU would be filed through the tax authorities in their principle Member State, and this same Member State would be responsible for coordinating the appropriate checks and follow up on the return.

the Competent Body has received a validated environmental statement as referred to in Article 6(1)(c), a validated updated environmental statement as referred to in Article 6(2)(c) or a non-validated updated environmental statement as referred to in Article 7(3);

As outlined in our submission, these revenue-neutral tax measures include continuing to implement the recommendations of the report of the Advisory Panel on Canada's System of International Taxation and amending tax legislation to allow for consolidated tax reporting by Canadian companies.

(a) only issue the certificate of inspection and endorse the declaration in box 15, after it has carried out a documentary check on the basis of all relevant inspection documents, including in particular the production plan for the products concerned, transport documents and commercial documents, and after the authority or body has either made a physical check of the consignment concerned before it is expedited from the third country of dispatch, or has received an explicit declaration of the exporter declaring that the consignment concerned has been produced and/or prepared in accordance with the provisions which are implemented by the ...[+++]authority or body concerned in respect of the import and marketing in the European Community of products referred to in Article 1 of Regulation (EEC) No 2092/91 in accordance with Article 11(1) or (6) of that Regulation;

2. [Effect of Recording in International Register] Any recording referred to in items (i), (ii), (iv), (v), (vi) and (vii) of paragraph (1) shall have the same effect as if it had been made in the Register of the Office of each of the Contracting Parties concerned, except that a Contracting Party may, in a declaration, notify the Director General that a recording referred to in item (i) of paragraph (1) shall not have that effect in that Contracting Party until the Office of that Contracting Party has received the statements or documents specified in that declaration.

The following have been identified as the main priorities in the field of customs and taxation by both the Commission and the Polish authorities: Taxation - Computerization of tax departments: establishment of an IT training centre within the Polish Ministry of Finance; training of staff in the data-processing department; - VAT training for tax administration officers and training for future trainers; course on VAT and personal income tax checks; - adaptation of the tax administration (structure and status of civil servants); lau ...[+++]nch of the profession of tax adviser to the private sector; - establishment of a tax school; - information and public awareness campaigns to inform the Polish taxpayers on the subject of the new taxes and their new tax obligations (Poland's first tax returns should be filed by its taxpayers this month).