do-me/EUR-LEX huggingface dataset:
WRITTEN QUESTION No. 2423/96 by Clive NEEDLE to the Commission. Taxation in Germany of foreign artists' earnings
Date: 1996-09-04
Institutions: European Parliament, NEEDLE
Subjects: EU national, Germany, artistic profession, basis of tax assessment, deduction at source, economic discrimination, tax













EUR-Lex - 91996E2423 - EN






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91996E2423

WRITTEN QUESTION No. 2423/96 by Clive NEEDLE to the Commission. Taxation in Germany of foreign artists' earnings  


Official Journal C 072 , 07/03/1997 P. 0041 





WRITTEN QUESTION P-2423/96 by Clive Needle (PSE) to the Commission (4 September 1996)Subject: Taxation in Germany of foreign artists' earningsWhat view does the Commission take of the revised law which came into force in Germany on 1 January to increase the rate of taxation of foreign artists' earnings to 29% for groups and 32% for individuals, and is it aware of the potential damaging effect on international performing artists and the single market?Answer given by Mr Monti on behalf of the Commission (12 November 1996)The Commission is aware that, as of 1 January 1996, Germany aligned deductions at source on non-resident artists' gross earnings with those applicable to the income of non-residents generally. The amount deducted therefore increased from 15% to 25%. On the other hand, a resident artist is subject to tax assessed on the basis of his net income, with a maximum marginal rate of 53%.The fact that the deduction at source is applied to gross income without any allowance for professional expenses, as would be the case for resident artists, may give rise to a higher level of taxation for non-resident artists where the deduction is greater than the tax which would be payable if it had been calculated on the basis of real income (with deduction of professional expenses). This is always the case if these expenses are greater than 52.9% of gross earnings.However, it should be pointed out that, on grounds of equity ('Billigkeitsmaßnahme' under Section 163 of the Tax Code [Abgabenordnung]), the German authorities grant, on request, a reduction in taxation where it is deemed excessive in relation to real earnings. According to the information in the Commission's possession, the German Government has, for reasons of legal certainty, introduced a draft law which sets out to anchor this possibility in a legal provision so as to ensure that the artists in question are taxed on their real earnings where taxation in Germany would otherwise be higher than the level of tax to which the same amount earned by a resident artist would be subject.
Commission Regulation (EC) No 1732/96 of 4 September 1996 establishing unit values for the determination of the customs value of certain perishable goods
Date: 1996-09-04
Institutions: European Commission
Subjects: customs regulations, customs territory (EU), customs valuation, fruit, perishable goods, vegetable













EUR-Lex - 31996R1732 - EN






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31996R1732

Commission Regulation (EC) No 1732/96 of 4 September 1996 establishing unit values for the determination of the customs value of certain perishable goods  


Official Journal L 224 , 05/09/1996 P. 0006 - 0011 





COMMISSION REGULATION (EC) No 1732/96 of 4 September 1996 establishing unit values for the determination of the customs value of certain perishable goodsTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), as amended by Regulation (EEC) No 2454/93 (2),Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as last amended by Regulation (EC) No 1676/96 (3), and in particular Article 173 (1) thereof,Whereas Articles 173 to 177 of Regulation (EEC) No 2454/93 provide that the Commission shall periodically establish unit values for the products referred to in the classification in Annex 26 to that Regulation;Whereas the result of applying the rules and criteria laid down in the abovementioned Articles to the elements communicated to the Commission in accordance with Article 173 (2) of Regulation (EEC) No 2454/93 is that unit values set out in the Annex to this Regulation should be established in regard to the products in question,HAS ADOPTED THIS REGULATION:Article 1 The unit values provided for in Article 173 (1) of Regulation (EEC) No 2454/93 are hereby established as set out in the table in the Annex hereto.Article 2 This Regulation shall enter into force on 6 September 1996.This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 4 September 1996.For the CommissionFranz FISCHLERMember of the Commission(1) OJ No L 302, 19. 10. 1992, p. 1.(2) OJ No L 253, 11. 10. 1993, p. 1.(3) OJ No L 218, 28. 8. 1996, p. 1.ANNEX >TABLE>