employer's excise tax

federal value-added tax [ federal value added tax | federal VAT ]

Catalogue of Federal, Provincial and Territorial Taxes on Energy Consumption and Transportation in Canada

Federal Supplemental Compensation | FSC [Abbr.]

Federal Act of 25 June 1982 on Compulsory Unemployment Insurance and Benefits on Insolvency | Unemployment Insurance Act [ UIA ]

sales tax license

Ordinance of 15 October 2008 on Levying of Fees and Charges by the Federal Financial Market Supervisory Authority | FINMA Fees and Charges Ordinance [ FeeO-FINMA ]

Federal Popular Initiative Energy tax not VAT

The Kingdom of Belgium, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Austria, the Portuguese Republic, the Republic of Slovenia and the Slovak Republic are hereby authorised to establish enhanced cooperation between themselves in the area of the establishment of a common system of financial transaction tax, by applying the relevant provisions of the Treaties.

29. Expresses concern about the high youth unemployment figures observed in a number of Member States and the negative employment prospects; notes with concern the European Union's limited ability to attract high-quality human capital while there are significant human capital flows towards third world countries; recognises that the European Union holds vast potential in terms of high-quality human capital and calls on the Commission and the Member States to step up action in order to tackle youth unemployment through programmes and concrete action at European and national level; welcomes in this regard the statement of the European Council calling on the Member States to introduce national schemes akin to the Youth Guarantee and urges th ...[+++]e Member States to back up this plea with swift and concrete action at national level so as to ensure that young people are either in a decent job, education or (re-) training ; considers that the European Union should step up its efforts to achieve the employment objectives of the EU 2020 strategy for smart, sustainable and inclusive growth, including reduced taxes on labour aimed at attracting more investment in the labour-intensive sectors of the economy;

Only workers who have paid contributions in Switzerland for the minimum period required under the Federal Unemployment Insurance and Insolvency Allowances Act (loi fédérale sur l’assurance-chômage obligatoire et l’indemnité en cas d’insolvabilité — LACI) (32) and who also satisfy the other conditions of eligibility for unemployment benefit shall be entitled to such benefit provided by the unemployment insurance under the conditions laid down by law.

Increasing numbers of regular workers are being replaced by unpaid or poorly paid trainees, or in Germany, for example, by state-financed ‘1 euro jobs’ – in which previously unemployed persons are entitled to earn EUR 1 per hour on top of their unemployment benefit – which are not liable to tax or social-security contributions.