Eventually the deputies turned down this tax, even though, contrary to the government's proposal, the establishment of a fund for audio-visual media remained in the law.

the audited accounting statements of the participants in the concentration for a minimum of the preceding three tax years; in the event that a participant is not obliged to audited accounting statements, regular accounting statements are to be submitted;

The Court of Auditors shall examine the account of all administrative expenditure and administrative revenue of the Community, including the revenue from the tax for the benefit of the Community levied on the salaries, wages and emoluments of officials and other servants of the latter.

The flaw of license fee funding is that it does not force the provider of the service to take into account the wishes of the audience - all users pay the same fee regardless of their material conditions; in other words, the license fee in this case is a tax paid by all owners of television sets whether they watch the bbc or not (Review of the Future Funding of the bbc, 1999: 140-142).

Insurance and welfare institutions (Versicherungs-und Versorgungswerke) for doctors, dentists, veterinary surgeons, dispensing chemists, barristers and counsel, patent agents (Patentanwälte), notaries public, auditors (Wirtschaftprüfer), tax consultants and advisers (Steuerbevollmächtigte), sea pilots (Seelotsen) and architects, set up pursuant to legislation of the Länder, and other insurance and welfare institutions, in particular welfare funds (Fürsorgeeinrichtungen) and the system for extended fee-sharing (erweiterte Honorarverteilung).

Insurance and welfare institutions (Versicherungs-und Versorgungswerke) for doctors, dentists, veterinary surgeons, dispensing chemists, barristers and counsel, patent agents (Patentanwälte), notaries public, auditors (Wirtschaftprüfer), tax consultants and advisers (Steuerbevollmächtigte), sea pilots (Seelotsen) and architects, set up pursuant to legislation of the Länder, and other insurance and welfare institutions, in particular welfare funds (Fürsorgeeinrichtungen) and the system for extended fee-sharing (erweiterte Honorarverteilung).

CPA 74.12 - Accounting, book-keeping and auditing services; tax consultancy services

in this context of financial stringency, certain efforts have been made to pay off public debt, increase tax and customs income, audit public-sector companies and reduce expenditure.

'Legal activities' and 'accounting bookkeeping and auditing activities, tax consultancy' and 'business and management consultancy activities' and 'management activities of holding companies'

Using as a proxy an actual output price index for either legal services or accounting, book keeping, auditing and tax consultancy activities would - due to the common cost determinants for these different services - be a B method.

Insurance and welfare institutions (Versicherungs-und Versorgungswerke) for doctors, dentists, veterinary surgeons, dispensing chemists, barristers and counsel, patent agents (Patentanwalte), notaries public, auditors (Wirtschaftprufer), tax consultants and advisers (Steuerbevollmachtigte), sea pilots (Seelotsen) and architects, set up pursuant to legislation of the Lander, and other insurance and welfare institutions, in particular welfare funds (Fursorgeeinrichtungen) and the system for extended fee-sharing (erweiterte Honorarverteilung).

Whereas personal and corporate income tax and value added tax systems, together with corresponding fiscal audit mechanisms, exist in all the Member States;

Whereas information from fiscal audits may be used to make adjustments for evasion in tax data and misreporting in surveys;

The Regulation laying down the conditions and procedure for applying the tax for the benefit of the Communities shall apply to members of the Court of Auditors.

After consulting the Court of Auditors concerning Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(4),

Using as a proxy an actual output price index for either legal services or accounting, bookkeeping, auditing and tax consultancy activities would - due to the common cost determinants for these different services - be a B method.

In order to ensure compliance with and enforcement of the provisions of this paragraph, the Authority shall be guided by the principles adopted for, and the interpretation given to, arm's length transactions by the Commission on Transnational Corporations of the United Nations, the Group of Experts on Tax Treaties between Developing and Developed Countries and other international organisations, and shall, in its rules, regulations and procedures, specify uniform and internationally acceptable accounting rules and procedures, and the means of selection by the contractor of certified independent accountants acceptable to the Authority for the purpose of carrying out auditing in compliance with those rules, regulations and procedures.