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Deplores the fact that the Commissioner in charge of taxation does not recognise the need to extend the existing system for the exchange of information between national tax authorities. Requests the European Securities and Markets Authority and the European Banking Authority to conduct an inquiry into dividend arbitrage trading schemes such as cum-ex or cum-cum in order to assess potential threats to the integrity of financial markets and to national budgets; to establish the nature and magnitude of actors in these schemes; to assess whether there were breaches of either national or Union law; to assess the actions taken by financial supervisors in Member States; and to make appropriate recommendations for reform and for action to the competent authorities concerned. Recommends that the inquiry establish what failed in the coordination and surveillance tasks of financial supervisors, stock exchanges and tax authorities across the Member States which allowed these tax theft schemes to continue for years despite having been identified.

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La Repubblica si fonda sui lettori come te, che ogni mattina ci comprano in edicola, guardano il sito o si abbonano a Rep:. Menu Cerca. Hanno raffinato le loro tecniche, e ricominciato a saccheggiare altri paesi.

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Top definition. Cum unknown. A sticky love juice created in a guys balls and released through his penis when he becomes sexually aroused.

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Before men climax, they release a fluid known as pre-ejaculation, or pre-cum. Pre-cum comes out right before semen, which has live sperm that can lead to pregnancy. Read on to learn how and why. Pre-cum is a lubricant produced by a gland in the penis.

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It was assumed that a change in the law in definitively outlawed such trades. But as a cross-border and undercover investigation now reveals, the trade is still flourishing and has targeted far more countries and has cost far more than was previously thought, affecting nearly all of the biggest economies in Europe. Is this the heist of the century?

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It is said that the history of tax avoidance is as long as the history of tax. The German lawyer purported to have formulated the practice has challenged his indictment by German authorities for aggravated tax evasion in the European Court of Human Rights. Most recently, the administrator for a now-defunct German subsidiary of a foreign bank has filed a suit against an international law firm, seeking damages for incorrectly opining as to the legality of the trades.

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Variant of come. Both spellings are sometimes found in either the noun or verb sense, however. Others prefer to distinguish in formality, using come for any formal usage and cum only in slang, erotic or pornographic contexts. More at hanse.

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Die deutsche Fassung dieser Grafik finden Sie hier. In the beginning, there was a trick. Or, to be more precise, there were several tricks.

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