Pour les services d'audit et de conseil fiscal, la résidence en Italie est obligatoire pour les auditeurs et les conseillers fiscaux indépendants.	Gaswirtschaftsgesetz (Gas Act), BGBl.
Et sans revenus fiscaux, l'amélioration des services publics ne peut être poursuivie.	And without tax revenues, improved public services are not sustainable.
CZ, SK les services de conseil fiscal peuvent être assurés par des personnes physiques ou morales enregistrées auprès de la Chambre des conseillers fiscaux ou de la Chambre des auditeurs.	AT, BE, DE, DK, ES, NL, UK, SE University degree and professional qualifications and three years' experience in the sector.
En ce qui concerne les services fiscaux, la nationalité d'un État membre de l'UE est nécessaire.	Directive 2002 22 EC of the European Parliament and of the Council of 7 March 2002 on universal service and users' rights relating to electronic communications networks and services (Universal Service Directive), as amended
Services d'audit, services de conseil fiscal	Agricultural Products Standards Act, R.S.P.E.I.
Services de conseil	Advisory services
Services de conseil	CZ, SK Unbound except for (v) under mode 2 and 3 None
Services de conseil en gestion et services connexes	Bildung (Umschulungs , Aus , Fort und Weiterbildungseinrichtungen, Volksschulen) education training, further training and retraining establishments, adult evening classes
3.4.1.8 Services de conseil.	3.4.1.8 Advisory services.
4.4.1.8 Services de conseil.	4.4.1.8 Advisory services.
Services de conseil fiscal	For Mode 2
services de conseil fiscal	After the expiration of a five year period following the accession of the Republic of Kazakhstan to the WTO, the entry and temporary stay shall be for a cumulative period of not more than six months in any 12 month period or for the duration of the contract, whichever is less.
services de conseil technique	technical advisory services
Services de conseil fiscal	School advisory services within the meaning of the Wet op het primair onderwijs (Law on Primary Education) and the Wet op de exertisecentra (Law on Resource Centres)
Services de conseil fiscal	Cattle, sheep, goats and pigs
Services de conseil fiscal	Bilanzbuchhaltungsgesetz (BibuG, BGBl.
services de conseil fiscal	MT The Companies Act (Cap.386) regulating the supply of services by non residents through the registration of a local company and the External Transactions Act (Cap.
Services de conseil fiscal	Commission agents' services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof
services de conseil fiscal	BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, MT, PT, RO, SI, SE Feedering services by authorisation.
La règle empirique (appliquée par les services fiscaux néerlandais) est qu'un questionnaire de plus de 25 questions devrait être rempli hors ligne.	A rule of thumb (as used by the Dutch Tax Office) is that questionnaires of over 25 items should be off line versions.
UE Non consolidé sauf pour les services de conseil (néant pour les services de conseil).	Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.
Services de conseil aux entreprises et conseil en gestion, services de relations publiques (code 277)	Business and management consulting and public relations services (code 277)
Statistics Netherlands ne pense toutefois pas que dans la pratique cela sera un problème important au vu de l'expérience des services fiscaux.	Statistics Netherlands expects, however, that in practice this may not be a big problem. This is based on the experiences with the Dutch Tax Office.
Le propriétaire présente le certificat aux services fiscaux locaux, avec son estimation de l'impôt sur les biens immeubles, avant le 1er mars.	The owner submits the certificate to the local tax authority together with its immovable property tax estimate by 1 March.
Services de comptabilité , vérification des comptes , tenue des livres et conseil en fiscalité ( code 276 ) Cette sous rubrique recouvre l' enregistrement des transactions commerciales des entreprises et autres agents économiques , les services d' examen des registres comptables et des états financiers , les services de planification des déclarations fiscales , de consultation fiscale et de préparation des documents fiscaux .	Accounting , auditing , bookkeeping and tax consultancy services ( code 276 ) Covers the recording of commercial transactions for businesses and others examination services of accounting records and financial statements
Services de conseil en architecture.	Advisory architectural services.
Services de conseil en gestion	BG, CY, HU, LV, MT, PL, RO, SI Unbound.
services de conseil en gestion	legal services
Services de conseil en gestion	For the European Union and the Republic of Kazakhstan
Services de conseil en gestion	Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex works price of the product
Services de conseil en gestion	The Canadian and European Union systems are deemed to provide an equivalent level of protection with respect to microbiological requirements.
services de conseil en gestion	arranging a contract, that includes right to use of state property for more than 6 months or decides on acquiring of such property.
Services de conseil en gestion	BG No national treatment and most favoured nation treatment obligations with respect to distribution of alcoholic beverages, chemical products, tobacco and tobacco products, pharmaceuticals, medical and orthopaedic goods, weapons, munitions and military equipment, petroleum and petroleum products, gas, precious metals, precious stones.
services de conseil en gestion	EU Unbound for inland waterways national cabotage transport.
S'agissant des impôts indirects sur les marchandises et les services, le Conseil est parvenu à un accord sur le dispositif à mettre en place pour supprimer les contrôles fiscaux aux frontières avant le 1erjanvier 1993.	I should also like to emphasize the trade and cooperation agreement with the Soviet Union, which is only a start and will no doubt mean that the cooperation process can be speeded up there too.
Services de conseil et services financiers auxiliaires et gestion d'actifs	An economic needs test may therefore be applied, taking into account such factors as the number of and impact on existing establishments, transport infrastructure, population density or geographic spread.
(d) les services de conseil proposés par les services de l emploi.	(d) advice services afforded by employment offices.
fourniture de services de conseil juridique	Acquisition of real estate necessary for the supply of services by branches requires the approval of the Ministry of Justice.
les avantages fiscaux	tax benefits
Les mesures envisagées demanderaient pour le moins que, dans chaque pays, les services fiscaux et douaniers soient en état de traiter efficacement ces problèmes.	The measures envisaged would at least require the tax and customs departments in every country to be in a position to deal effectively with these problems.
(services de conseil, mobilité éducation formation)	(advice guidance services, education training mobility)
Services de conseil fiscal (CPC 863)	SK Investment services in the Slovak Republic can be provided by banks, investment companies, investment funds and security dealers which have legal form of joint stock company with equity capital according to the law (no branches).
Services de conseil fiscal (CPC 863)	PT Residency in a Member State of the EEA is required for natural persons.
Services de conseil fiscal (CPC 863)	Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
services de conseil fiscal (CPC 863)	SI Nurses need a licence from the professional chamber, health assistants need registration.

Recherches associées : Services Fiscaux - Services Fiscaux - Services Fiscaux Internationaux - Services Fiscaux De Conformité - Services De Conseil - Services De Conseil - Conseil En Services - Services D'ingénierie Conseil - Des Services De Conseil - Services De Conseil Pour - Services De Conseil D'investissement - Services De Conseil Fiscal - Services De Conseil Personnalisés - Services De Conseil Pour

Display this page in English