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4.6 inutli nappellaw għar-responsabbiltà taċ-ċittadini jekk dawn m’għandhomx il-mezzi biex jeżerċitawha realment.
4.6 calling on people to take responsibility will only be worthwhile if they actually have the means to exercise that responsibility.
Last Update: 2017-04-06
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l-istati membri li diġà jagħtu dritt ta' għażla għal tassazzjoni li m'hix koperta bid-disposizzjonijiet ta' paragrafu 1 fuq jistgħu jħallu l-kontribwenti jeżerċitawha u jżommuha sa kemm mhux aktar tard mit-tmiem ta' tliet snin mid-data meta d-direttiva tidħol fis-seħħ.
member states already granting a right of option for taxation not covered by the provisions of paragraph 1 above may allow taxpayers exercising it to maintain it until at the latest the end of three years from the date the directive comes into force.
Last Update: 2014-11-21
Usage Frequency: 3
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