Burocracia

Bureau. O homem prudente anotará tudo no seu bureau de modo a manter a escrita em dia. Rabelais (1573)

Bureau. Uma cómoda com gavetas e tampo para escrever. Richardson, Pamela (1740), citado no Oxford English Dictionary

Bureaucratique. Poder exercido pelos bureaus. Um neologismo pouco correcto, mas tornado necessário pela ampla influência que o governo exerce sobre todas as actividades. Dicionário Littré (1889)

Burocracia. "A inconveniência de concentrar numa burocracia dominante todo o poder da acção organizada (...)". John Stuart Mill (1848)

Direct Taxation: The European Commission proposes an EU-coordinated approach on exit taxation

In the framework of an EU-coordinated approach in direct taxation (IP/06/1827), the European Commission invites Member States to better coordinate their national exit tax rules.

Exit taxes are levied by many Member States on accrued capital gains when taxpayers move their residence or transfer individual assets to another Member State. The Communication examines how Member States' exit tax rules on individuals and companies can be made compatible with the requirements of EC law. It also gives guidance on how to make such national rules compatible with each other with a view to removing double taxation or unintended non-taxation and preventing abuse and tax base erosion.

See MEMO/06/499

Direct Taxation: The Commission proposes an EU co-ordinated approach on relief for losses incurred in other Member States (cross-border loss relief)

IP/06/1828
Brussels, 19 December 2006

In the framework of an EU-coordinated approach in direct taxation (IP/06/1827), the European Commission invites Member States to explore ways of allowing companies to set off losses incurred in other Member States. In most Member States, domestic losses may be set-off against other profits in the same Member State. However, there is only limited availability for such relief for losses incurred in other Member States. The lack of cross-border relief for losses in the Member States' legislations creates a barrier to entering other markets and therefore undermines the international competitiveness of European companies. The Communication examines several solutions aiming at removing these obstacles.

Impostos Directos: Comissão Europeia propõe uma abordagem coordenada dos sistemas nacionais de impostos directos

IP/06/1827
Brussels, 19 December 2006

(see MEMO/06/499)

A Comissão Europeia adoptou uma Comunicação que anuncia uma série de iniciativas no sentido de promover uma melhor coordenação dos sistemas nacionais de tributação directa na Comunidade. O objectivo é o de assegurar que os sistemas tributários nacionais obedeçam ao direito comunitário e interajam entre si de forma coerente. Estas iniciativas visam remover a discriminação e a dupla tributação, em benefício dos indíviduos e das empresas, bem como prevenir simultaneamente os abusos fiscais e a erosão da base fiscal.

"Discrimination and double taxation prevent individuals or business from reaping the full benefits of the Internal Market and undermine the EU's competitiveness. There is an urgent need to improve coordination of national tax rules to allow them to interact more coherently" said the Commissioner responsible for Taxation and Customs Union. "Moreover, I am convinced that coordination would help Member States to prevent unintended non-taxation or abuse and hence avoid undue erosion of their tax bases".

The main objectives of a coherent and coordinated tax approach are to:
1. Remove discrimination and double taxation,
2. Prevent unintended non-taxation and abuse, and
3. Reduce the compliance costs associated with being subject to more than one tax system.

Linked to this Communication, the Commission is presenting two Communications on cross-border loss relief (IP/061828/) and exit taxation (IP/06/1829), which provide the first two examples of specific areas which could benefit from a coordinated approach.

A need for coordination
Under EU law Member States are largely free to design their direct tax systems so as to meet their domestic policy objectives and requirements. However, national tax rules designed solely or primarily with the domestic situation in mind may give rise to incoherent tax treatment when applied in a cross-border context. An individual or corporate taxpayer who is in a cross-border situation may suffer discrimination or double taxation or face additional compliance costs.

The sharp increase in litigation by taxpayers in national courts and the European Court of Justice over the last few years highlights the need for improved cooperation and better coordination between Member States. The purpose of this initiative is to promote solutions to the common problems posed by the interaction of multiple tax systems in the context of the Internal Market. By coming forward with this initiative, the European Commission demonstrates its willingness to assist Member States in developing the principles for coordinated solutions and in improving the practical arrangements for administrative cooperation. In addition to specific areas covered by the two accompanying communications, this Communication also identifies other areas of direct taxation (withholding taxes, anti-avoidance rules, inheritance taxes) where the Commission considers there is a need for coordinating activities.

Coordination and corporate tax base harmonisation
This initiative is complementary to the Commission's ongoing legislative initiatives in the direct tax area. The Commission believes that the only systematic way to address the underlying tax obstacles which exist for corporate taxpayers operating in more than one Member State is to provide multinational groups with a common consolidated corporate tax base for their EU-wide activities. The Commission has announced its intention to present a comprehensive legislative proposal for such a Common Consolidated Corporate Tax Base (CCCTB) in 2008.

However, the CCCTB will only apply to companies which are eligible and opt for it. There is still a more general need to ensure better co-ordination for the benefit of individual and corporate taxpayers and to prevent erosion of Member States' tax bases through mismatches and abuse.
This initiative does not aim to replace existing national tax systems by a uniform Community system. It seeks to improve the functioning of the 25 (27) national taxation systems in the Internal Market by improving cooperation between Member States and better coordination of their rules. Further information on the Communication on co-ordinating Member States' direct tax systems in the Internal Market can be found at:
http://ec.europa.eu/taxation_customs/index_en.htmFor more information on the EU Tax Policy strategy, see:
http://ec.europa.eu/taxation_customs/taxation/gen_info/tax_policy/index_en.htm

Directiva 2006/112/CE do Conselho, de 28 de Novembro de 2006, relativa ao sistema comum do IVA

Esta Directiva revoga a Directiva 67/227/CEE e a Directiva 77/388/CEE.

O art.º 1.º estabelece o objecto e âmbito de aplicação da Directiva:

"1. A presente directiva estabelece o sistema comum do imposto sobre o valor acrescentado (IVA).

2. O princípio do sistema comum do IVA consiste em aplicar aos bens e serviços um imposto geral sobre o consumo exactamente proporcional ao preço dos bens e serviços, seja qual for o número de operações ocorridas no processo de produção e de distribuição anterior ao estádio de tributação.

Em cada operação, o IVA, calculado sobre o preço do bem ou serviço à taxa aplicável ao referido bem ou serviço, é exigível, com prévia dedução do montante do imposto que tenha incidido directamente sobre o custo dos diversos elementos constitutivos do preço.

O sistema comum do IVA é aplicável até ao estádio do comércio a retalho, inclusive."

Oficiais de Justiça

Les greffiers jouent un rôle essentiel dans l’administration du système judiciaire en ce qu’ils accomplissent d’importantes tâches non juridictionnelles, permettant ainsi aux juges de se concentrer sur les questions juridictionnelles.
Leur rôle revêt une importance particulière puisque la Recommandation n° (86)12 relative à certaines mesures visant à prévenir et réduire la surcharge de travail des tribunaux précise que les gouvernements des Etats membres devraient diminuer progressivement le volume des tâches non juridictionnelles confiées aux juges en confiant celles-ci à d’autres personnes ou organes, par exemple un organe judiciaire tel que le Rechtspfleger.
Dans le cadre de la coopération juridique avec les pays d’Europe centrale et orientale, cette question, qui revêt un intérêt particulier, fait l’objet de séminaires et d’expertises qui portent plus précisément sur l’instauration d’un statut nettement défini pour les greffiers et la création de centres de formation.
Dans cette tâche, le Conseil de l’Europe coopère efficacement avec l’Union européenne des Rechtspfleger (EUR).

Advogados

Le Conseil de l’Europe participe à l’harmonisation des règles relatives aux avocats, qui constituent un pilier essentiel de la garantie du droit à un procès équitable. Il a élaboré la Recommandation R (2000) 21 sur la liberté d’exercice de la profession d’avocat, dans lequel figurent notamment des principes généraux sur la formation juridique des avocats et leur entrée dans la profession, les règles de déontologie, le rôle et les devoirs des avocats, les procédures disciplinaires, ou l’accès de toute personne à un avocat. Dans le cadre des activités de coopération pour le renforcement de l'Etat de droit, le Conseil de l'Europe coopère avec plusieurs pays (par exemple l'Albanie, la Moldova, la Roumanie, l'Ukraine) pour réformer l'organisation des barreaux et la formation des avocats, et organise des séminaires multilatéraux sur des questions d'intérêt commun aux Etats européens (organisation de la profession, relations entre barreaux et ministères de la justice, par exemple). Un Conseil Régional des Barreaux a été créé avec le soutien du Conseil de l'Europe dans le cadre du Pacte de Stabilité pour l'Europe du Sud-est.

Conselho Consultivo de Procuradores Europeus (CCPE)

Reconnaissant le rôle essentiel joué par le ministère public dans le système de justice pénale, et la contribution importante à la coopération judiciaire internationale apportée par les procureurs dans le cadre de la Conférence des Procureurs Généraux d’Europe (CPGE), le Comité des Ministres a décidé en juillet 2005 d’institutionnaliser la CPGE par la création du Conseil consultatif de procureurs européens (CCPE).

Cet organe consultatif auprès du Comité des Ministres aura en particulier la tâche de rédiger des avis à l’attention du CDPC sur les difficultés liées à la mise en œuvre de la Recommandation Rec(2000)19 sur le rôle du ministère public dans le système de justice pénale, de promouvoir la mise en œuvre de cette recommandation et de recueillir des informations sur le fonctionnement des services du ministère public en Europe. Eu égard au succès de la CPGE, le CCPE a également été chargé de poursuivre l’organisation de conférences sur des thèmes d’intérêt commun pour la profession. La première réunion du CCPE a eu lieu le 6 juillet 2006 à Moscou.

O Conselho Consultivo de Juízes Europeus (CCJE)

L’Etat de droit est une des principales valeurs défendues par le Conseil de l’Europe et le pouvoir judiciaire est son pilier essentiel. C’est pour renforcer le rôle des juges en Europe que le Comité des Ministres a créé le Conseil Consultatif de Juges Européens.
Le Conseil Consultatif de Juges Européens est un organe consultatif du Conseil de l’Europe sur les questions concernant l’indépendance, l’impartialité et la compétence des juges.
Le Conseil Consultatif de Juges Européens est la première instance au sein d’une organisation internationale composée exclusivement de juges et de ce fait il est un organe unique à l’échelle européenne.
En créant le Conseil Consultatif de Juges Européens, le Conseil de l’Europe a expressément mis en valeur le rôle essentiel du pouvoir judiciaire dans l’approfondissement de la notion de démocratie et de ses règles de fonctionnement.

Reg. (CE) n.o 1781/2006 do P.E. e do Conselho, relativo às informações sobre o ordenante que acompanham as transferências de fundos

O presente regulamento, de 15 de Novembro de 2006, estabelece regras relativas às informações que devem acompanhar as transferências de fundos, no que diz respeito aos respectivos ordenantes, para efeitos de prevenção, investigação e detecção do branqueamento de capitais e do financiamento do terrorismo.