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English for Tax Administration Study 4

English for Tax Administration Study 4. Lecturer: Miljen Matijašević e-mail: miljen.matijasevic @ gmail.com G10, room 6, Wed 11:00-12:00 Session 5, 3 Apr 2013. Today’s Session. Revision of the previous session European Court of Auditors Vocabulary and Practice. Taxation in the EU.

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English for Tax Administration Study 4

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  1. English for Tax Administration Study 4 Lecturer: Miljen Matijašević e-mail: miljen.matijasevic@gmail.com G10, room 6, Wed 11:00-12:00 Session 5, 3 Apr 2013

  2. Today’s Session • Revision of the previous session • European Court of Auditors • Vocabulary and Practice

  3. Taxation in the EU Revision of the previous session

  4. Revision – Taxation in the Eu • Who prescribes and collects taxes in the EU? • What are the rules of the EU taxation policy? • What does the EU try to avoid by coherence and co-ordination? • What are the common VAT rules? • What dictates excise rates in the EU?

  5. Unit 9 The European Court of Auditors

  6. European Court of Auditors INTRODUCTION • Rememberthemainfiveinstitutionsofthe EU, theircompositionandfunctions!

  7. European Court of Auditors INTRODUCTION • Using your previous knowledge, try to answer the Comprehension Check questions on p. 29

  8. European Court of Auditors INTRODUCTION • Who approves the EU budget? • Who handles the budgetary funds? • What do you remember about the European Court of Auditors and its role?

  9. European Court of Auditors • Read the introductory paragraphs on p. 27 • When was the court established? • How can you summarise its main task? • What is the composition of the court? • What is the typical background of the members? • How is the President of the Court elected?

  10. What does the Court do? • Read the following section on pp. 27-28 • Whose paperwork can the Court investigate? • What are on-the-spot checks? • What institutions is the Court connected to? What is the nature of this connection? • What is the importance of the annual report? • When else is the Court consulted?

  11. How is the Court’s work organised? • Read the following section on p. 28 • Who organises the court’s work? • What is the composition of the court? • What institutions do the auditors usually inspect? • What are the legal powers of the Court?

  12. Summary - ECA • checks the implementation of the EU budget (legality of income and expenditure) • one member per country • appointed by the Council (6 years, renewable) • investigates management of EU funds by any institution and drafts reports • presents an annual report to EP and the Council

  13. Summary – ECA (continued) • gives opinion before EU’s financial regulations are adopted • works independently • staff of 550, of which about 250 auditors • inspections of national authorities handling EU funds allocated by the Commission • no legal powers of its own – pass on information to authorities

  14. Key vocabulary and Terms revenue expenditure to incur (expenditure, costs) carry out (an audit) on-the-spot checks statement of assurance

  15. Practice • Do the exercises on p.29 in your coursebook

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