text:
 Nr. L 53 /38 Publikatieblad van de Europese Gemeenschappen 25 . 2 . 74
 OVEREENKOMST
 tussen de Europese Economische Gemeenschap en Mauritius betreffende de levering
 van meel van zachte tarwe als voedselhulp
 DE RAAD VAN DE EUROPESE GEMEENSCHAPPEN,
 enerzijds,
 DE REGERING VAN MAURITIUS,
 anderzijds,
 HEBBEN BESLOTEN deze Overeenkomst te sluiten en hebben daartoe als gevolmachtigden
 aangewezen :
 DE RAAD VAN DE EUROPESE GEMEENSCHAPPEN :
 DE REGERING VAN MAURITIUS :
 DIE OMTRENT DE VOLGENDE BEPALINGEN OVEREENSTEMMING HEBBEN
 BEREIKT :
 Artikel I verzekering van de geleverde produkten van de ha
 In het kader van haar programma voor voedselhulp vens van inlading naar de plaatsen van bestemming.
 met graan voor het jaar 1972/ 1973 , levert de Euro Het verplicht zich ertoe, met de grootst mogelijke
 pese Economische Gemeenschap, hierna genoemd zorg ernaar te streven dat de gunning van het zee
 „Gemeenschap", aan Mauritius, hierna genoemd vervoer geen afbreuk doet aan de vrije werking van
 „bestemmingsland", al .c gift een hoeveelheid van een billijke concurrentie. Ten aanzien van de pro
 12 000 ton zachte tarwe, in de vorm van 7 947 ton blemen die zich in dit verband kunnen voordoen,
 meel van zachte tarwe . wordt overleg gepleegd uit hoofde van artikel IX.
 Artikel II Artikel V
 De levering geschied fob havens van de Gemeen Het bestemmingsland verplicht zich ertoe de als
 schap, in nieuwe jute- of jute/aloëzakken met een voedselhulp ontvangen produkten voor consumptie
 nettogewicht van 67 kilogram elk. ve doeleinden aan te wenden en bij de verkoop er
 van op zijn markt de prijzen toe te passen die op
 Artikel lil
 deze markt voor produkten van vergelijkbare kwali
 De bepalingen inzake de verplichtingen en de ver teit normaliter worden gebezigd.
 antwoordelijkheid van de Gemeenschap en van het De opbrengst van deze verkoop, verminderd met de
 bestemmingsland betreffende met name de levering kosten van zeevervoer en verzekeringskosten voor
 en de overname zijn opgenomen in de bijlage , welke het zeevervoer en met de normale kosten voor het
 een integrerend deel uitmaakt van deze Overeen in de handel brengen op de markt van het bestem
 komst. mingsland , wordt op een speciale rekening bij de
 Artikel IV schatkist van genoemd land gestort, welke bestemd
 is ter financiering van een of meer ontwikkelings
 Het bestemmingsland verplicht zich ertoe alle nodi projecten die door het bestemmingsland zijn inge
 ge maatregelen te nemen voor het vervoer en de diend en door de Gemeenschap zijn goedgekeurd.
 ---pagebreak--- 25 . 2 . 74 Publicatieblad van de Europese Gemeenschappen Nr. L 53 /39
 Artikel VI van de Gemeenschap te brengen. Daartoe verstrekt
 De Partijen bij de Overeenkomst verplichten zich er het aan de Commissie van de Europese Gemeen
 toe, deze zodanig uit te voeren dat aan de normale schappen de volgende gegevens :
 structuur van de nationale produktie en van de. in 1 . uiterlijk 30 dagen na lossing van elke lading :
 ternationale handel geen nadeel wordt berokkend. haven en datum van aankomst van het schip ;
 Zij treffen daartoe de nodige maatregelen om te aard, hoeveelheden en kwaliteit van de geloste
 verzekeren dat de leveringen in het kader van de produkten ; datum waarop de lossing is beëin
 voedselhulp een aanvulling vormen op, en niet in de digd ;
 plaats komen van , de handelstransacties die zonder
 zodanige leveringen redelijkerwijs te verwachten 2 . om de 3 maanden totdat de in het kader van de
 zijn. Het bestemmingsland verplicht zich er in het voedselhulp geleverde hoeveelheden volledig zijn
 bijzonder toe om ongeacht de herkomst tussen 1 verbruikt : verkochte hoeveelheden, wijze van in
 juli 1973 en 30 juni 1974, een minimumhoeveelheid de handel brengen, toegepaste verkoopprijzen ;
 van 53 000 ton meel van zachte tarwe of het equiva normale kosten voor het in de handel brengen op
 lent daarvan in zachte tarwe op commerciële basis de markt van het bestemmingsland ;
 in te voeren .
 3 . op 15 januari van elk jaar en totdat de bijzonde
 Artikel VII re rekening volledig is uitgeput :
 Het bestemmingsland neemt alle dienstige maatrege a ) stand van deze rekening ( inkomsten en uitga
 len ter voorkoming van : ven ) per 31 december van het vorige jaar ;
 — de wederuitvoer zowel van de als voedselhulp b) stand van uitvoering van het of de projecten
 ontvangen produkten alsook van de hiervan af met aanduiding van het in dat stadium gefi
 komstige produkten ; nancierde bedrag.
 — de commerciële en de niet commerciële uitvoer, Artikel IX
 gedurende een periode van 6 maanden vanaf de Op verzoek van één van de Partijen vindt overleg
 laatste levering, zowel van ter plaatse geprodu tussen de Partijen bij de Overeenkomst plaats over
 ceerde zachte tarwe die overeenkomt met die
 alle vraagstukken in verband met de toepassing van
 welke is gebruikt voor het verkijgen van het als deze Overeenkomst .
 voedselhulp ontvangen meel als van de door
 verwerking van dit meel verkregen produkten . Artikel X
 Artikel VIII Deze Overeenkomst is opgesteld in twee exempla
 ren, in de Deense, de Duitse, de Engelse, de Franse
 Het bestemmingsland verplicht zich ertoe, die wijze de Italiaanse en de Nederlandse taal , zijnde alle tek
 van uitvoering van deze Overeenkomst ter kennis sten gelijkelijk authentiek.
 BIJLAGE
 In artikel III van de Overeenkomst bedoelde bepalingen
 Artikel 1 van de Gemeenschap van tevoren overeenstemming heb
 ben bereikt .
 De levering is verricht en de risico 's gaan van de Ge
 meenschap over op het bestemmingsland op het tijdstip
 Artikel 2
 waarop de goederen in het ruim van het schip in de ha
 ven van inlading zijn gedeponeerd. De Gemeenschap stelt het bestemmingsland tijdig in
 Alle kosten die ontstaan na de levering, inclusief de kennis van de haven(s) van inlading, de in elke haven af
 stuwkosten en de eventuele kosten met betrekking tot te leveren hoeveelheden , de periode waarbinnen met de
 het nivelleren en verpakken , komen ten laste van het be inlading moet worden begonnen en de hoeveelheid die
 stemmingsland . per dag wordt ingeladen .
 Het eventuele overliggeld of de eventuele spoedpremie
 (dispatch money) in de haven van inlading komt ten las Artikel 3
 te of ten gunste van de Gemeenschap en wordt vóór het
 vertrek van het schip vastgesteld . Over het bedrag en de De Gemeenschap moet gereed zijn om de goederen in te
 wijze van betaling, vastgesteld in het contract tussen het iaden op de datum die resulteert uit de in artikel 8 be
 bestemmingsland en de vervoerder, moeten het bestem doelde mededelingen , waarop het schip gereed zou moe
 mingsland en de in artikel 9 bedoelde gevolmachtigde ten zijn voor belading .
 ---pagebreak--- Nr. L 53 /40 Publikatieblad van de Europese Gemeenschappen 25 . 2 . 74
 Artikel 4 In dat geval blijven de goederen tot de datum van inla
 ding van dit resterende gedeelte of tot de datum waarop
 Bij levering van de goederen geldt een tolerantie van het bestemmingsland schriftelijk meedeelt dat het van dit
 5 °/o onder de in artikel I van de Overeenkomst aangege resterende gedeelte afziet, voor rekening en risico van
 ven hoeveelheid . het bestemmingsland opgeslagen .
 Het bestemmingsland moet de Gemeenschap uiterlijk 30
 Artikel 5 volle dagen na de datum waarop met de inlading van de
 gehele hoeveelheid moest worden begonnen , meedelen op
 Zodra de goederen aan boord van het schip zijn , stelt de welke datum met de inlading van dit resterende gedeelte
 Gemeenschap het bestemmingsland in kennis van de da moet worden begonnen, of meedelen dat het van dit res
 tum van inlading alsook van de hoeveelheid en kwaliteit terende gedeelte afziet.
 der goederen, zoals vastgesteld bij het inladen .
 Bij niet-naleving van deze verplichting kan de Gemeen
 schap oordelen dat zij de in artikel I ven de Overeen
 Artikel 6 komst bedoelde verplichting ten opzichte van het be
 stemmingsland is nagekomen .
 Het bestemmingsland stelt de Gemeenschap binnen de in
 artikel 2 bedoelde periode een schip ter beschikking, Artikel 8
 waarvan de afmetingen in overeenstemming zijn met de
 normale ladingsmogelijkheden in de haven van inlading. Het bestemmingsland deelt de Gemeenschap ten minste
 10 en zo mogelijk 20 volle dagen vóór de vermoedelijke
 Indien het in de loop van de in artikel 2 bedoelde perio datum van aankomst van het schip in de haven mee,
 de niet mogelijk is met de belading van het schip te be welk schip de goederen moet vervoeren en hoeveel tijd
 ginnen , en indien het bestemmingsland de Gemeenschap vanaf die datum eventueel nodig is om het schip voor
 niet uiterlijk op de datum waarop het schip overeenkom belading gereed te maken .
 stig artikel 8 voor belading gereed zou moeten zijn van
 deze onmogelijkheid schriftelijk op de hoogte heeft ge Het bestemmingsland neemt in de charterpartij een bepa
 steld, mag de Gemeenschap over de goederen beschikken . ling op waarbij de kapitein ertoe wordt verplicht de
 Gemeenschap ten minste 72 uur van tevoren in kennis te
 De goederen blijven in ieder geval voor rekening en ri stellen van de vermoedelijke datum van aankomst van het
 sico van het bestemmingsland opgeslagen . schip in de haven van lading.
 Artikel 9
 Artikel 7
 De Gemeenschap wijst voor de uitvoering van de bepa
 lingen van deze bijlage een gevolmachtigde aan en deelt
 Indien het bestemmingsland niet een schip met de juiste diens naam en adres tijdig aan het bestemmingsland
 tonnenmaat levert of indien de hoeveelheid die op een mee .
 schip met de juiste tonnenmaat moet worden geladen ,
 niet geheel aan boord kan worden gebracht ingevolge Het bestemmingsland wijst voor elke haven van inlading
 omstandigheden buiten de wil van de Gemeenschap , een vertegenwoordiger aan voor het overnemen van de
 wordt het resterende gedeelte volgens de bepalingen van goederen en deelt diens naam en adres vóór de uitvoe
 deze bijlage op het volgende schip geladen . ring van de Overeenkomst aan de Gemeenschap mee.


type: legislation

jurisdiction: EU

text:
 |
 52010PC0751
 Förslag till RÅDETS FÖRORDNING om upphävande av förordning (EEG) nr 3448/80 om tillämpningen av artikel 43 i 1979 års anslutningsakt vad avser handelssystemet för varor som omfattas av förordningarna (EEG) nr 3033/80 och (EEG) nr 3035/80 /* KOM/2010/0751 slutlig */
 [pic] | EUROPEISKA KOMMISSIONEN |Bryssel den 17.12.2010KOM(2010) 751 slutligFörslag tillRÅDETS FÖRORDNINGom upphävande av förordning (EEG) nr 3448/80 om tillämpningen av artikel 43 i 1979 års anslutningsakt vad avser handelssystemet för varor som omfattas av förordningarna (EEG) nr 3033/80 och (EEG) nr 3035/80MOTIVERINGEtt antal rättsakter som antagits under de senaste decennierna har inte längre någon verkan, men är fortfarande tekniskt sett i kraft. De har blivit obsoleta på grund av sin tillfälliga karaktär eller till följd av att deras innehåll har införts i nya rättsakter. Flera bestämmelser knutna till anslutningen av nya medlemsstater har blivit obsoleta efter att dessa länder blivit medlemmar i EU. Europaparlamentet, rådet och kommissionen kom i sitt interinstitutionella avtal om bättre lagstiftning överens om att unionslagstiftningen skulle uppdateras och minskas till volymen genom att man upphäver rättsakter som inte längre tillämpas[1]. Rättsakter som inte längre är relevanta bör utgå ur unionens regelverk, så att unionslagstiftningen blir mera överblickbar och förutsebar.Kommissionen har i flera omgångar tagit bort obsolet lagstiftning från unionens regelverk, mestadels genom att förklara de berörda kommissionsrättsakterna som obsoleta. Nyligen förklarade kommissionen omkring 250 jordbruksrättsakter som obsoleta, och snart kommer vissa andra jordbruksrättsakter och ett 60-tal rättsakter om handel med jordbruksprodukter också att förklaras som obsoleta[2].Kommissionen har identifierat en rådsrättsakt om handel med varor framställda genom bearbetning av jordbruksprodukter, grundad på artikel 43 i 1979 års anslutningsakt, som inte längre har någon praktisk verkan. Den är emellertid formellt sett fortfarande i kraft. Kommissionen har dock inte behörighet att förklara rättsakter som obsoleta om de har antagits av rådet. I rättssäkerhetens intresse föreslår kommissionen därför att rådet upphäver de rättsakter som tas upp i detta förslag.Föreliggande förslag gäller upphävande av rådets förordning (EEG) nr 3448/80 om tillämpningen av artikel 43 i 1979 års anslutningsakt (Greklands anslutning till EG) vad avser handelssystemet för bearbetade jordbruksprodukter som inte omfattas av bilaga I till fördraget. Den förordningen innehåller övergångsbestämmelser för handel med sådana varor som inte omfattas av bilaga I mellan EG-9 och Grekland. Eftersom Grekland numera är fullvärdig medlemsstat har förordningen blivit obsolet och bör upphävas.Föreliggande förslag liknar det förslag om obsoleta jordbruksrättsakter som tas upp i det rullande förenklingsprogram som antagits inom ramen för kommissionens strategi för förenkling av lagstiftningen, som nyligen uppdaterats – dokument KOM(2008) 712, bilaga 2 till kommissionens lagstiftnings- och arbetsprogram för 2009.Förslag tillRÅDETS FÖRORDNINGom upphävande av förordning (EEG) nr 3448/80 om tillämpningen av artikel 43 i 1979 års anslutningsakt vad avser handelssystemet för varor som omfattas av förordningarna (EEG) nr 3033/80 och (EEG) nr 3035/80EUROPEISKA UNIONENS RÅD HAR ANTAGIT DENNA FÖRORDNINGmed beaktande av 1979 års anslutningsakt, särskilt artikel 43,med beaktande av Europeiska kommissionens förslag, ochav följande skäl:1. Att göra unionslagstiftningen mer överblickbar är en viktig del av den strategi för bättre lagstiftning som unionens institutioner genomför. Därför bör de rättsakter som inte längre har faktisk verkan utgå ur den gällande lagstiftningen.2. Rådets förordning (EEG) nr 3448/80 av den 22 december 1980 om tillämpningen av artikel 43 i 1979 års anslutningsakt vad avser handelssystemet för varor som omfattas av förordningarna (EEG) nr 3033/80 och (EEG) nr 3035/80[3] innehåller övergångsbestämmelser för handel med varor som inte omfattas av bilaga I mellan EG och Grekland under tiden 1 november 1981–31 juli 1982. Eftersom Grekland numera är fullvärdig medlemsstat har förordningen inte längre något syfte och är därmed obsolet. Följaktligen bör den utgå ur unionens gällande regelverk.3. Av rättssäkerhetsskäl och tydlighetsskäl bör förordning (EEG) nr 3448/80 upphävas.HÄRIGENOM FÖRESKRIVS FÖLJANDE.Artikel 1Förordning (EEG) nr 3448/1980 ska upphöra att gälla.Artikel 2Denna förordning träder i kraft den tredje dagen efter det att den har offentliggjorts i Europeiska unionens officiella tidning .Denna förordning är till alla delar bindande och direkt tillämplig i alla medlemsstater.Utfärdad i Bryssel denPå rådets vägnarOrdförande [1] EUT C 321, 31.12.2003, s. 1.[2] EUT C 30, 6.2.2009, s. 18.[3] EGT L 359, 31.12.1980, s. 18.


type: caselaw

text:
 12.11.2005
 LT
 Europos Sąjungos oficialusis leidinys
 C 281/4
 TEISINGUMO TEISMO SPRENDIMAS
 (penktoji kolegija)
 2005 m. rugsėjo 8 d.
 Byloje C-303/04 (dėl Tribunale di Voghera prašymo priimti prejudicinį sprendimą): Lidl Italia Srl prieš Comune di Stradella (1)
 (Techniniai standartai ir reglamentai - Direktyva 98/34/EB - Sąvoka „techninis reglamentas“ - Biologiškai nesuskaidomi ausų krapštukai)
 (2005/C 281/08)
 Proceso kalba: italų
 Byloje C-303/04 dėl 2004 m. liepos 1 d.Tribunale di Voghera (Italija) sprendimu, kurį Teisingumo Teismas gavo 2004 m. liepos 16 d., pagal EB 234 straipsnį pateikto prašymo priimti prejudicinį sprendimą byloje Lidl Italia Srl prieš Comune di Stradella, Teisingumo Teismas (penktoji kolegija), kurį sudaro kolegijos pirmininkė R. Silva de Lapuerta, teisėjai C. Gulmann (pranešėjas) ir J. Klučka, generalinė advokatė J. Kokott, sekretorius R. Grass, 2005 m. rugsėjo 8 d. priėmė sprendimą, kurio rezoliucinėje dalyje nurodyta:
 1.
 1998 m. birželio 20 d. Europos Parlamento ir Tarybos direktyvos 98/34/EB, nustatančios informacijos apie techninius standartus, reglamentus ir informacinės visuomenės paslaugų taisykles teikimo tvarką, iš dalies pakeistos 1998 m. liepos 20 d. Europos Parlamento ir Tarybos direktyva 98/48/EB, 1 straipsnio 11 punktas turi būti aiškinamas taip, kad nacionalinė teisinė nuostata, pavyzdžiui, 2001 m. kovo 23 d. Aplinkos įstatymo Nr. 93/2001 19 straipsnis, yra techninis reglamentas tiek, kiek ji nustato draudimą pardavinėti ausų krapštukus, pagamintus ne iš biologiškai suskaidomos medžiagos pagal nacionalinius standartus.
 2.
 Direktyvos 98/34, iš dalies pakeistos Direktyva 98/48, 8 straipsnio 1 dalies pirma pastraipa turi būti aiškinama taip, kad apie nacionalinę nuostatą, pavyzdžiui, 2001 m. kovo 23 d. įstatymo Nr. 93/2001 19 straipsnį, kuri yra techninis reglamentas, prieš ją priimant turi būti pranešama Europos Bendrijų Komisijai.
 3.
 Direktyvos 98/34, iš dalies pakeistos Direktyva 98/48, 8 straipsnio 1 dalies pirma pastraipa turi būti aiškinama taip, kad nacionalinis teismas turi netaikyti nacionalinės teisės nuostatos, pavyzdžiui, 2001 m. kovo 23 d. įstatymo Nr. 93/2001 19 straipsnio, kuri yra techninis reglamentas, jeigu prieš priimant minėtą nuostatą apie ją nebuvo pranešta Europos Bendrijų Komisijai.
 (1) OL C 228, 2004 9 11.


type: other

jurisdiction: US

text: b'TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION\n\n\n\n\n Improvements Are Needed to\n Reduce Erroneous Foreign\n Earned Income Exclusion Claims\n\n\n\n August 16, 2010\n\n Reference Number: 2010-40-091\n\n\n\n\n This report has cleared the Treasury Inspector General for Tax Administration disclosure review process\n and information determined to be restricted from public release has been redacted from this document.\n\n Redaction Legend:\n 1 = Tax Return/Return Information\n 2(f) = Risk Circumvention of Agency Regulation or Statute (whichever is applicable)\n\n\n\n Phone Number | 202-622-6500\n Email Address | inquiries@tigta.treas.gov\n Web Site | http://www.tigta.gov\n\x0c HIGHLIGHTS\n\n\nIMPROVEMENTS ARE NEEDED TO \xe2\x80\xa2 17,787 (8 percent) individuals overstated\nREDUCE ERRONEOUS FOREIGN their foreign earned income exclusion by\nEARNED INCOME EXCLUSION CLAIMS $410 million.\n \xe2\x80\xa2 5,547 (2 percent) tax returns with\n\nHighlights $265 million in exclusions had incomplete\n information or inaccuracies on the\n Forms 2555.\nFinal Report issued on August 16, 2010\n WHAT TIGTA RECOMMENDED\nHighlights of Reference Number: 2010-40-091\n TIGTA recommended that the Commissioner,\nto the Internal Revenue Service Commissioner\n Large and Mid-Size Business Division, review\nfor the Large and Mid-Size Business Division\n the tax returns of those individuals TIGTA\nand the Commissioner for the Wage and\n identified as incorrectly claiming the foreign\nInvestment Division.\n earned income exclusion; establish a unit to\nIMPACT ON TAXPAYERS address taxpayers identified as erroneously\n claiming the foreign earned income exclusion;\nTaxpayers excluded $19.2 billion in foreign and assess whether compliance project criteria\nearned income on Tax Year 2008 tax returns. can be used to identify erroneous claims during\nOur review identified 23,334 Tax Year 2008 tax tax return processing.\nreturns with erroneous foreign earned income\ntax exclusions totaling $675 million with an In addition, TIGTA recommended that the\nestimated revenue loss totaling $90 million. Commissioner, Wage and Investment Division,\nOver 5 years, TIGTA estimates erroneous include programming to forward tax returns\nclaims could result in total revenue losses of (both electronically filed and paper) to the Error\n$450 million. Resolution System for correction for individuals\n who incorrectly compute their foreign earned\nWHY TIGTA DID THE AUDIT income exclusion.\nThis audit was initiated to assess the IRS\xe2\x80\x99 IRS management agreed with four of the seven\nprocess to ensure the accuracy of foreign recommendations. Management stated that\nearned income tax exclusions. If an individual is substantial barriers prevent the implementation\na United States (U.S.) citizen or resident alien, of the remaining three recommendations at this\nhis or her worldwide income generally is subject time. TIGTA is concerned that the lack of\nto U.S. income tax, regardless of where the corrective action will allow continued revenue\nindividual lives. The individual is subject to the loss as noted in our report.\nsame income tax filing requirements that apply\nto U.S. citizens or resident aliens living in the\nU.S. However, if an individual meets certain\nrequirements while living abroad, the individual\nmay exclude up to $91,500 of foreign earned\nincome (Tax Year 2010).\nWHAT TIGTA FOUND\nUsing information on the completed Foreign\nEarned Income (Form 2555), TIGTA reviewed\n231,277 Tax Year 2008 tax returns with claims\nfor foreign earned income tax exclusions and\nidentified that some individuals incorrectly\ncalculated the exclusion or did not qualify for the\nexclusion.\n\x0c DEPARTMENT OF THE TREASURY\n WASHINGTON, D.C. 20220\n\n\n\n\nTREASURY INSPECTOR GENERAL\n FOR TAX ADMINISTRATION\n\n\n\n\n August 16, 2010\n\n\n MEMORANDUM FOR COMMISSIONER, LARGE AND MID-SIZE BUSINESS DIVISION\n COMMISSIONER, WAGE AND INVESTMENT DIVISION\n\n FROM: Michael R. Phillips\n Deputy Inspector General for Audit\n\n SUBJECT: Final Audit Report \xe2\x80\x93 Improvements Are Needed to Reduce Erroneous\n Foreign Earned Income Exclusion Claims (Audit # 200940043)\n\n This report presents the results of our review to assess the Internal Revenue Service\xe2\x80\x99s process to\n ensure the accuracy of foreign earned income tax exclusions. This audit is included in our Fiscal\n Year 2010 Annual Audit Plan and addresses the major management challenges of Erroneous and\n Improper Payments and Credits and Implementing Tax Law Changes.\n Management\xe2\x80\x99s complete response to the draft report is included in Appendix VII.\n Copies of this report are also being sent to the IRS managers affected by the report\n recommendations. Please contact me at (202) 622-6510 if you have questions or\n Michael E. McKenney, Assistant Inspector General for Audit (Returns Processing and Account\n Services), at (202) 622-5916.\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Table of Contents\n\nBackground ..........................................................................................................Page 1\n\nResults of Review ...............................................................................................Page 5\n Improvements Are Needed to Reduce Erroneous\n Foreign Earned Income Tax Exclusion Claims ............................................Page 5\n Recommendation 1:........................................................Page 9\n\n Recommendations 2 through 4:.........................................Page 10\n\n Recommendation 5:........................................................Page 11\n\n The Internal Revenue Service Identifies Noncompliant\n Individuals Through Its Compliance Initiatives ...........................................Page 11\n Recommendations 6 and 7: ..............................................Page 13\n\n\nAppendices\n Appendix I \xe2\x80\x93 Detailed Objective, Scope, and Methodology ........................Page 15\n Appendix II \xe2\x80\x93 Major Contributors to This Report ........................................Page 19\n Appendix III \xe2\x80\x93 Report Distribution List .......................................................Page 20\n Appendix IV \xe2\x80\x93 Outcome Measures...............................................................Page 21\n Appendix V \xe2\x80\x93 Descriptions of Electronic Filing Error Reject Codes...........Page 24\n Appendix VI \xe2\x80\x93 Foreign Earned Income \xe2\x80\x93 Form 2555 ..................................Page 26\n Appendix VII \xe2\x80\x93 Management\xe2\x80\x99s Response to the Draft Report.....................Page 29\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Abbreviations\n\ne-file(d); e-filing Electronically file(d); electronic filing\nI.R.C. Internal Revenue Code\nIRS Internal Revenue Service\nLMSB Division Large and Mid-Size Business Division\nU.S. United States\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Background\n\nIf an individual is a United States (U.S.) citizen or resident alien, 1 the individual\xe2\x80\x99s worldwide\nincome generally is subject to U.S. income tax, regardless of where the individual lives. The\nindividual is subject to the same income tax filing requirements that apply to U.S. citizens or\nresident aliens living in the U.S. However, if an individual meets certain requirements while\nliving abroad, the individual may qualify to treat up to\n$91,500 of foreign earned income 2 (Tax Year 2010), not\n In Calendar Year 2010, U.S.\nincluding the housing exclusion and housing deduction, taxpayers living abroad can\nas not taxable by the U.S. This is called the foreign exclude up to $91,500 of foreign\nearned income exclusion. earned income, not including\n the housing exclusion and\nInternal Revenue Code (I.R.C.) Section (\xc2\xa7) 911(d)(1)(A) housing deduction, from taxable\noutlines qualifications that must be met for U.S. citizens income.\nor resident aliens to claim the foreign earned income\nexclusion. To qualify for the foreign earned income\nexclusion, the taxpayer must have foreign earned income and the taxpayer\xe2\x80\x99s tax home must be in\na foreign country. 3 To claim the exclusion, the taxpayer is required to attach a completed\nForeign Earned Income (Form 2555) 4 to his or her U.S. Individual Income Tax Return\n(Form 1040). The tax returns, whether paper or electronically filed (e-filed), are considered\nInternational tax returns and are all processed at the Austin Submission Processing Site. 5\nFigure 1 shows the number of tax returns filed with a Form 2555 during Processing Years 6 2007\nthrough 2009 and the total foreign earned income that was excluded.\n\n\n\n\n1\n A resident alien is someone who is not a U.S. citizen who meets either the green card test of holding an immigrant\nvisa or the physical presence test of being in the U.S. for at least 31 days during the current calendar year and\n183 days during the 3 years that includes the current calendar year and the 2 preceding years.\n2\n Earned income includes all the taxable income and wages you get from working.\n3\n A tax home is the area of a person\xe2\x80\x99s main place of business, employment, or post of duty, regardless of where the\nperson maintains his or her family home.\n4\n See Appendix VI for an example of a Form 2555.\n5\n The Submission Processing sites process paper and electronic submissions, correct errors, and forward data to the\nComputing Centers for analysis and posting to taxpayer accounts.\n6\n A processing year is the calendar year in which the tax return was processed by the Internal Revenue Service.\n Page 1\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Figure 1: Total Returns and Exclusion Amounts\n Processing Number of Total Amount\n Year Tax Returns of Exclusion\n 2007 271,926 $15.3 billion\n 2008 291,724 $17.3 billion\n 2009 317,778 $19.2 billion\n Totals 881,428 $51.8 billion\n Source: Our analysis of Forms 1040 and 2555.\n\nApproximately 73 percent (646,423 of 881,428) of the tax returns claiming the foreign earned\nincome exclusion are filed on paper; the remaining tax returns are e-filed. Figure 2 provides\ntotals by filing type of tax return for Processing Years 2007 through 2009.\n Figure 2: Type of Tax Return Filed\n Processing Year\n Source Total\n 2007 2008 2009\n E-filed 60,384 76,761 97,860 235,005\n Paper 211,542 214,963 219,918 646,423\n Source: Our analysis of Forms 1040 and 2555.\n\nFigure 3 is an excerpt from the Tax Guide for U.S Citizens and Resident Aliens Abroad\n(Publication 54) to assist individuals in determining whether they are eligible to claim the foreign\nearned income exclusion.\n\n\n\n\n Page 2\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Figure 3: Excerpt From Internal Revenue Service (IRS) Publication 54\n\n\n\n\n Source: IRS Publication 54.\n\nThe IRS launched a new initiative to focus on international tax issues\nEarlier in Calendar Year 2009, the President expressed an urgent need to increase focus on\ninternational tax administration. In response, the Large and Mid-Size Business (LMSB) Division\nlaunched a new initiative in October 2009 called \xe2\x80\x9cLarge Business and International Expansion.\xe2\x80\x9d\nThe IRS noted that this new initiative will significantly increase the IRS\xe2\x80\x99 focus on international\ntax administration. The IRS determined that much more attention needed to be placed on the\nincreasing levels of compliance risk among global entities, such as multinational corporations,\nhigh-wealth individuals, and U.S. citizens living outside the U.S.\nThe new initiative will ultimately integrate all of the IRS\xe2\x80\x99 offshore and international compliance\nunits under one organization, to be centralized in the LMSB Division. The IRS submitted a\nrequest for $121 million and 781 positions to support the President\xe2\x80\x99s priority of focusing on\n Page 3\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\ninternational tax administration. This will provide the IRS with the tools necessary to reduce\ninternational tax evasion and abuse. The LMSB Division established a team to oversee the\ntransition of the IRS\xe2\x80\x99 international programs.\nThis review was performed at the IRS National Headquarters and the LMSB Division\xe2\x80\x99s\nInternational organization in Washington, D.C., and at the Wage and Investment Division\xe2\x80\x99s\nAustin Submission Processing Site in Austin, Texas, during the period October 2009 through\nMay 2010. We conducted this performance audit in accordance with generally accepted\ngovernment auditing standards. Those standards require that we plan and perform the audit to\nobtain sufficient, appropriate evidence to provide a reasonable basis for our findings and\nconclusions based on our audit objective. We believe that the evidence obtained provides a\nreasonable basis for our findings and conclusions based on our audit objective. Detailed\ninformation on our audit objective, scope, and methodology is presented in Appendix I. Major\ncontributors to the report are listed in Appendix II.\n\n\n\n\n Page 4\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Results of Review\n\nImprovements Are Needed to Reduce Erroneous Foreign Earned\nIncome Tax Exclusion Claims\nThe IRS has developed processes in an attempt to identify erroneous foreign earned income tax\nexclusions. These include:\n \xe2\x80\xa2 Filters for e-filed tax returns with Forms 2555. Prior to IRS acceptance, e-filed tax\n returns go through 22 validity checks 7 relating to the Forms 2555. These validity checks\n ensure, among other things, the completeness of the Forms 2555 (i.e., that entries are\n included in all required fields). For Tax Year 2008, the IRS rejected 14,531 tax returns\n as a result of errors with the Forms 2555.\n \xe2\x80\xa2 Processes to review paper-filed tax returns with Forms 2555. Paper-filed tax returns are\n perfected by tax examiners in the Code and Edit function. Similar to the e-file filters, this\n process is designed to ensure the information on the paper tax return and Form 2555 is\n complete. Depending on the nature of the errors identified, the IRS may correspond with\n the taxpayer. For example, the IRS may send notices to the taxpayers advising that their\n foreign earned income exclusion claims were disallowed because they did not qualify as\n a bona fide resident of a foreign country or meet the physical presence test. For Tax\n Year 2008, the IRS sent 2,376 notices to taxpayers regarding errors on the Forms 2555.\n \xe2\x80\xa2 Compliance Projects to identify high-risk filers for examination selection. To identify\n potential cases of noncompliance, the IRS selects for review a specific group of workers\n within a certain industry that have a high potential for noncompliance with requirements\n for claiming the exclusion. *********************2(f)************************\n **********************************************************************\n **********************************************************************.\n Currently, the IRS has initiated 5 compliance projects that have identified more than\n 9,631 taxpayers who may have incorrectly claimed almost $107 million in foreign earned\n income exclusions.\nDespite the above efforts, our review of the 231,277 Tax Year 2008 tax returns 8 with claims for\nforeign earned income tax exclusions identified 23,334 (10 percent) tax returns with erroneous\nforeign earned income tax exclusions totaling $675 million with an estimated revenue loss\n\n7\n See Appendix V for a description of the specific validity checks performed for e-filed tax returns relating to the\nForms 2555.\n8\n This represents the number of Tax Year 2008 tax returns processed as of August 2009.\n Page 5\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\ntotaling $90 million. Over 5 years, the estimated revenue loss could total more than\n$450 million. Information on the Forms 2555 identified individuals who incorrectly calculated\nthe exclusion or did not qualify for the exclusion. Specifically:\n \xe2\x80\xa2 17,787 (8 percent) individuals overstated their foreign earned income exclusion by\n $410 million.\n \xe2\x80\xa2 5,547 (2 percent) tax returns with $265 million in exclusions had incomplete information\n or inaccuracies on the Forms 2555.\n****************************************2(f)*********************************\n****************************************************************************\n****************************************************************************\n***************************\nIn addition, based on our review of travel information for a statistically valid sample of 150 Tax\nYear 2008 tax returns with a foreign earned income exclusion claim, we estimate that potentially\n13,877 individuals claiming the exclusion may not have met the physical presence requirement.\nTravel information showed that not all taxpayers were in a foreign country for at least 330 full\ndays during a period of 12 consecutive months including all or part of the filing tax year.\nManagement advised us that some of these erroneous claims may be the result of transcription\nerrors - IRS employees incorrectly entering date field information from paper tax returns into\nIRS computers. However, our statistically valid sample identified that the dates were correctly\nentered for 97 percent of the 150 tax returns we selected in our sample.\n\n********************************2(f)******************************************************\n********************************************************************************\n**********************2(f)***************************************************\n****************************************************************************\nI.R.C. \xc2\xa7 911(d)(1)(A) and \xc2\xa7 911(d)(2) require individuals to have foreign earned income and a\ntax home in a foreign country to qualify for the foreign earned income tax exclusion. Although\nboth foreign earned income and foreign residency (via either the bona fide residency or physical\npresence test) is needed to claim the exclusion, ********************2(f)****************\n*****************************************************************************\n****************************************************************************\n*****************************************************************************\n***************************************.\nWe reviewed a statistically valid sample of 150 Tax Year 2008 tax returns with claims for the\nforeign earned income exclusion to determine if the individuals met foreign earnings\nrequirements. Our review identified:\n\n\n\n Page 6\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n \xe2\x80\xa2 108 individuals that had no Form W-2 attached to the tax return. As a result, we were\n unable to perform any additional work to confirm earnings.\n \xe2\x80\xa2 42 individuals that had earnings reported to the IRS from a U.S. company. We contacted\n these companies to confirm that these were foreign earnings and that the individuals lived\n outside the U.S. As of April 21, 2010, we received 17 responses, and our results showed\n that 13 (76 percent) of the 17 individuals did have foreign earned income while living an\n entire tax year in a foreign country. The other four responses were inconsistent with the\n IRS data. For example, ********************1******************************\n **********************************************************************\n *********************************************************.\nIn addition, we reviewed the statistically valid sample of 150 accounts to determine if the\nindividuals met the physical presence test (330 calendar days in a foreign country). Our review\nidentified that 82 individuals were bona fide residents of a foreign country. A bona fide resident\nis an individual that lives in a foreign country or countries for an uninterrupted period that\nincludes an entire tax year. An entire tax year is from January 1 through December 31 for\ntaxpayers who file their tax returns on a calendar year basis. For these individuals, we accepted\nthe individual\xe2\x80\x99s identification on their tax return that they were a bona fide residence of a foreign\ncountry.\nFor the remaining 68 individuals, we requested data from the U.S. Department of Homeland\nSecurity that details time periods of the individuals leaving and entering the U.S. Our review of\nthis data identified 9 (13 percent) of the 68 individuals did not meet the physical presence\nrequirements and therefore did not qualify for the exclusion they claimed. The number of days\nshort of the 330 calendar day requirement averaged 109 calendar days (the range was from 10 to\n287 calendar days short of the requirement). We determined the number of days in a foreign\ncountry by subtracting the number of calendar days in the U.S. from the number of calendar days\nin the year.\nBased on the results of our sample review of 150 individuals, we estimate that 13,877 9 of the\nindividuals claiming the exclusion in Tax Year 2008 may not have met the physical presence\nrequirement. *************************2(f)**************************************\n****************************************************************************\n***********************************. While the foreign earned income is not a tax credit,\nindividuals can exclude earned income amounts ($91,500 for Tax Year 2010) that are\nconsiderably larger than *********************2(f)********************************\n**************************\xe2\x80\x94the Health Coverage Tax Credit ($6,900) and the First-Time\nHomebuyer Credit ($8,000).\n\n\n9\n The 13,877 is an estimate based on our sample review of 150 individuals 9/150 = 6 percent x 231,277 Tax Year\n2008 tax returns.\n Page 7\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\nIndividuals are not accurately computing the foreign earned income exclusion\nOur review of 231,277 Tax Year 2008 tax returns with a foreign earned income exclusion\nclaimed identified 17,787 (8 percent) individuals incorrectly computed the foreign earned\nincome exclusion, overstating their exclusion by $410 million. These included:\n \xe2\x80\xa2 11,953 individuals that excluded an amount which exceeded the total of their foreign\n earned income, housing costs, and/or allowances (meals and lodging) by $254 million.\n Example: 10 Taxpayer A showed only an entry of $87,000 on line 42 (Foreign Earned\n Income Exclusion) of Form 2555 and a zero housing exclusion but incorrectly entered\n $105,000 on line 45 of Form 2555, which was carried forward to line 21 of Form 1040,\n resulting in a overstated Foreign Earned Income Exclusion of $18,000.\n \xe2\x80\xa2 5,834 individuals that did not accurately transfer the amounts of the foreign earned\n income exclusion from the Forms 2555 to the appropriate line on the Forms 1040. The\n amounts reflected on the Forms 1040 exceeded the foreign earned income exclusion on\n the Forms 2555 by $156 million.\n Example: Taxpayer B reported a total Foreign Earned Income Exclusion of $85,000 on\n Form 2555 but entered the exclusion as $139,000 on line 21 of Form 1040, possibly\n resulting in an overstated Foreign Earned Income Exclusion of $54,000.\n********************************2(f)*****************************************\n****************************************************************************\n****************************************************************************\n**************************************************************************\n\nInformation provided on Forms 2555 showed individuals did not qualify for the\nforeign earned income exclusion\nOur review of the 231,277 Tax Year 2008 tax returns with foreign earned income tax exclusions\nidentified 5,547 (2 percent) tax returns with $265 million in exclusions for which the information\nprovided on the Forms 2555 showed that the individuals did not qualify for an exclusion. For\nexample:\n \xe2\x80\xa2 3,843 taxpayers indicating bona fide foreign residency listed overseas time periods that\n did not meet the bona fide resident requirement. Bona fide residency requires an\n individual to be a resident of a foreign country or countries for an uninterrupted period\n that includes an entire tax year. An entire tax year is from January 1 through December\n 31 for taxpayers who file their tax returns on a calendar year basis. To qualify as a bona\n fide resident, taxpayers must show the IRS that they resided overseas for an uninterrupted\n\n\n10\n All examples in italics are hypothetical.\n Page 8\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n period that included at least one entire tax year with part of the time period being in the\n tax year they are currently filing.\n Example: Taxpayer C claimed a total Foreign Earned Income Exclusion of $86,000 on\n Form 2555 but reported being overseas for only 9 months (August 2008\xe2\x80\x93April 2009)\n instead of the entire Tax Year 2008 as required to qualify as a bona fide resident.\n \xe2\x80\xa2 1,704 individuals listed time periods for residing in a foreign country that did not meet\n the physical presence test for Tax Year 2008. Physical presence requires an individual to\n be physically present in a foreign country or countries for at least 330 full days during\n any period of 12 consecutive months, providing that the period includes all or part of the\n filing tax year.\n Example: Taxpayer D claimed a total Foreign Earned Income Exclusion of $84,000 on\n Form 2555 but reported being overseas for only 2 months (December 2008 \xe2\x80\x93\n January 2009) instead of the 330 full days in foreign countries required to meet the\n physical presence test.\n*************************************2(f)***********************************\n*****************************************************************************\n****************************************************************************\n********************************************************************.\n\nRecommendations\nRecommendation 1: The Commissioner, LMSB Division, and the Commissioner, Wage and\nInvestment Division, should ************2(f)***************************************\n****************************************************************************\n*********************************************************\n Management\xe2\x80\x99s Response: IRS management disagreed with this recommendation.\n Because of substantial barriers to implementing this recommendation, IRS management\n does not plan to take action at this time. There are two barriers. ****2(f)************\n ***********************************************************************\n ***********************************************************************\n **********************************************************************\n ***************************.\n Office of Audit Comment: We acknowledge that **********2(f)****************\n **********************************************************************.\n **********************************************************************\n ***********************************************************************\n ***********************************************************************\n ***********************************************************************\n\n Page 9\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n ************************************2(f)*******************************\n **********************************************************************\n **********************************************************************\n *********************************************************************\n *******************\nRecommendation 2: *****************2(f)*************************************\n*****************************************************************************\n*****************************************************************************\n*********************.\n Management\xe2\x80\x99s Response: IRS management disagreed with this recommendation.\n IRS management does not plan to take action on this recommendation at this time, as the\n recommendation is closely related to Recommendation 1.\n Office of Audit Comment: See the Office of Audit Comment related to\n management\xe2\x80\x99s response to Recommendation 1.\nRecommendation 3: The Commissioner, LMSB Division, should ensure the\n23,334 individuals who the Treasury Inspector General for Tax Administration identified as\nincorrectly claiming the foreign earned income exclusion were entitled to the exclusion. Review\nof these tax returns could be inventory for those employees acquired for the IRS\xe2\x80\x99 new \xe2\x80\x9cLarge\nBusiness and International Expansion\xe2\x80\x9d Initiative.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation.\n They reviewed the data presented in our report and believe that some of the identified\n errors were made by taxpayers in filling out the Form 2555. Other errors could be due to\n IRS errors in transcribing data provided on paper returns. Based on their review of the\n data, 5 filters were used to identify the 23,334 returns reported as having errors. Another\n filter, not mentioned in the report, led to the identification of another 7,724 possible\n errors. IRS management plans to do a statistically valid review of the taxpayers\n identified by each of the filters to determine the cause of the errors. Based on that\n review, IRS management will determine the appropriate treatments, which will be\n dependent on the cause of the errors. These treatments could include examinations, soft\n letters, and/or changes in the IRS process.\nRecommendation 4: The Commissioner, Wage and Investment Division, should include\nprogramming to forward tax returns (both e-filed and paper) to the Error Resolution System for\ncorrection if the individual incorrectly computes the foreign earned income.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation and\n will submit a Unified Work Request by January 15, 2011, to forward tax returns (both\n e-filed and paper) to the Error Resolution System for correction if the taxpayer\n incorrectly computes the foreign earned income. Form 2555 and Foreign Earned Income\n\n Page 10\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Exclusion (Form 2555-EZ) are not processed by the Modernized e-File system at this\n time; however, the implementation plan has these forms scheduled for processing in\n Release 7 with a target deployment date of January 2012. A Unified Work Request will\n be submitted to include this recommendation in the scope of Release 7. Because the\n requested action will be subject to funding and resource prioritization by the Modernized\n and Information Technology Services organization, submission of the Unified Work\n Request will complete the corrective action.\nRecommendation 5: The Commissioner, Wage and Investment Division, should include\nprogramming to forward tax returns (both e-filed and paper) to the Error Resolution System for\ncorrection for individuals who do not qualify as bona fide residents or do not appear to meet the\nphysical presence test based on incomplete or inaccurate date information on Forms 2555.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation.\n Existing procedures ensure that paper returns that include Forms 2555 and 2555-EZ are\n reviewed by the Code and Edit function in Submission Processing. If the exclusion is\n disallowed, the Error Resolution System performs a second review. If the exclusion is\n still disallowed after the second review, the IRS notifies the taxpayer of that\n determination.\n\nThe Internal Revenue Service Identifies Noncompliant Individuals\nThrough Its Compliance Initiatives\nThe IRS has developed a number of successful compliance initiatives to identify individuals\nerroneously claiming the foreign earned income exclusion. Figure 4 identifies the number of\nnoncompliant taxpayers identified compared with the number of examinations initiated.\n Figure 4: Tax Returns Identified From Compliance Projects\n Tax Returns Tax Returns\n Fiscal Year Identified Examined Tax Assessed\n 2007 2,036 1,785 $12,695,223\n 2008 1,770 1,149 $24,770,637\n 2009 1,770 1,277 $13,355,094\n Source: LMSB Division analysis of five compliance projects.\n\nSince Fiscal Year 2004, the IRS has started 5 compliance initiatives that identified more than\n9,631 taxpayers who have incorrectly claimed almost $107 million in foreign earned income\nexclusions. For these projects, the IRS is currently examining 914 tax returns, and 176\nexaminations were closed as of March 2010 with assessed amounts of $630,597. The criteria the\nIRS uses to identify noncompliant taxpayers as part of its compliance initiatives results in a high\nrate of examined returns that are assessed additional tax (rather than being closed with no change\n\n Page 11\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\nto the tax return). Of the 4,211 examinations initiated in the last 3 processing years,\n3,476 (83 percent) resulted in an assessment. Figure 5 provides a list and a brief description of\nthe five compliance projects.\n Figure 5: List of Five Compliance Initiatives\n\n *********************2(f)**********************************\n\n***2(f)***\n\n\n\n\n **********************2(f)***********************************\n***2(f)****\n\n\n\n .\n *********************2(f)************************************\n****2(f)****\n\n\n\n\n***2(f)*** ********************2(f)*************************************\n\n\n\n\n***2(f)*** **************************2(f)********************************\n\n\n\n\nSource: LMSB Division analysis of five compliance initiatives.\n\nIRS has indicated that resources are not sufficient to adequately address noncompliant\ndividuals identified via compliance initiatives. Currently, tax compliance officers and revenue\n\n\n Page 12\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\nagents review cases that are considered international tax returns. In Processing Year 2009, the\nIRS received more than 1.4 million international tax returns, of which 317,778 included the\nforeign income exclusion. However, as we previously detailed, the IRS submitted a request for\n$121 million and 781 positions to support the Presidential priority of focusing on international\ntax administration. This will provide the IRS with the tools necessary to reduce international tax\nevasion and abuse.\nThe IRS recognizes the need for additional resources as well as the complexity of international\ntax issues, which necessitates the use of technically trained employees to review international tax\nreturns for compliance with tax laws. To address these issues, the IRS has proposed establishing\nan International Campus Compliance Unit in the Austin Campus 11 in Austin, Texas. The goal of\nthis new unit would be to identify and resolve the incorrect tax returns during processing. The\nIRS initially planned to implement the International Campus Compliance Unit in March 2010.\nHowever, this initiative has been delayed and the new implementation date is scheduled for\nSeptember 30, 2010.\n\nRecommendations\nRecommendation 6: The Commissioner, LMSB Division, should establish the International\nCampus Compliance Unit to address those taxpayers identified by compliance initiatives as\nerroneously claiming the foreign earned income exclusion.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation. The\n Director, Internal Compliance Strategy and Policy, will ensure that the actions to\n establish the International Campus Compliance Unit that are in process will be completed\n by September 30, 2010.\nRecommendation 7: The Commissioner, LMSB Division, should assess whether compliance\nproject criteria can be used to forward tax returns (both e-filed and paper) to the Error Resolution\nSystem for correction at the time the filed tax returns are processed. For example, information is\nprovided on the tax returns as to the foreign country where individuals are residing. The IRS\ncould use this information to identify individuals living in Antarctica who are erroneously\nclaiming the foreign earned income exclusion and forward those tax returns to the Error\nResolution System.\n Management\xe2\x80\x99s Response: IRS management disagreed with this recommendation.\n Because of a substantial barrier to implementing this recommendation, IRS management\n does not plan to take action at this time. The compliance projects that the IRS conducts\n to identify individuals incorrectly claiming the foreign earned income exclusion relate to\n examinations of filed tax returns. The examinations involve complex international\n\n11\n The data processing arm of the IRS. The campuses process paper and electronic submissions, correct errors, and\nforward data to the Computing Centers for analysis and posting to taxpayer accounts.\n Page 13\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\ncompliance issues that are largely dependent on the facts and circumstances of each case.\nAs such, the compliance criteria used to select returns for examination do not convert to\nobjective criteria like those used to identify returns with either filing or math error\nadjustments.\nOffice of Audit Comment: Taking no action will result in the IRS expending\nsignificant resources on examinations or allowing improper claims because the IRS has\nindicated that resources are not sufficient to adequately address noncompliant individuals\nidentified via compliance initiatives.\n\n\n\n\n Page 14\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix I\n\n Detailed Objective, Scope, and Methodology\n\nThe overall objective of this review was to assess the IRS\xe2\x80\x99 process to ensure the accuracy of\nforeign earned income 1 tax exclusions. To accomplish our objective, we:\nI. Identified the steps taken by the IRS to verify the accuracy of foreign earned income tax\n exclusions at the time a tax return is processed.\n A. Participated in a walkthrough at the Austin Submission Processing Site 2 and\n determined efforts taken to verify the accuracy of foreign earned income tax\n exclusions.\n B. Held discussions with representatives from the Code and Edit function 3 and Error\n Resolution function and identified any steps taken in an attempt to verify the accuracy\n of foreign earned income tax exclusions.\n C. Reviewed e-file documentation and identified specific items validated prior to tax\n return processing when an individual claims the foreign earned income exclusion.\nII. Identified the steps taken by the IRS to identify tax returns with questionable foreign\n earned income tax exclusions subsequent to tax return processing.\n A. Interviewed IRS personnel and identified any steps taken to identify questionable\n foreign earned income tax exclusions.\n B. Reviewed management information reports that outlined post-processing efforts and\n results.\nIII. Determined if taxpayers accurately claimed the foreign earned income exclusion.\n A. Selected a statistically valid sample of 150 tax returns filed in Tax Year 2008 from an\n IRS Individual Return Transaction File 4 extract of 231,277 tax returns claiming the\n foreign earned income exclusion and assessed the actions taken by the IRS to validate\n the foreign earned income tax exclusion. To validate the extract, we matched our\n\n1\n Earned income includes all the taxable income and wages you get from working.\n2\n The Submission Processing sites process paper and electronic submissions, correct errors, and forward data to the\nComputing Centers for analysis and posting to taxpayer accounts.\n3\n The Code and Edit function is responsible for reviewing all documents submitted with tax returns. Tax examiners\nreview the tax returns to ensure they are correct, complete, valid, and in the correct order for input to IRS computer\nsystems. They also review any attachments to the tax returns to determine if any additional actions are required.\n4\n The Return Transaction File contains all edited, transcribed, and error-corrected data from the U.S. Individual\nIncome Tax Returns (Form 1040 series) and related forms for the current processing year and 2 prior years.\n Page 15\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n sample to the data captured on the Individual Return Transaction File and the data\n that posted to the Individual Master File.\n We used attribute sampling to calculate the minimum sample size (n), 5 which we\n rounded to 150:\n n = (Z2 p(1-p))/(A2)\n Z = Confidence Level: 90 percent (expressed as 1.65 standard deviation)\n p = Expected Rate of Occurrence: 5 percent\n A = Precision Rate: \xc2\xb13 percent\n The test population was the 231,277 records from the Individual Return Transaction\n File and the method used was selected to permit projections to the test population as\n needed.\n 1. For e-filed tax returns, we identified specific validations performed for Foreign\n Earned Income (Form 2555) to ensure that e-filed tax returns were properly\n rejected.\n 2. For paper tax returns, we determined if e-filed reject conditions have a\n corresponding Error Resolution System code for processing paper tax returns.\n 3. Identified individuals not eligible to claim the foreign earned income exclusion\n and estimated potential lost revenue. We projected our sample results to the total\n population of tax returns claiming the foreign earned income exclusion to\n determine the total potential revenue loss.\n 4. Matched our statistically valid sample of 150 taxpayers (from Step III.A.1.) to\n State Department passport files to identify taxpayers not listed on the passport file\n and determined if they were eligible for the exclusions.\n B. Queried the Individual Return Transaction File extract and identified 11,953 accounts\n where the foreign earned income exclusion exceeded the totals shown on the\n Form 2555 and the incorrect amount was carried forward to the Form 1040. (Totaled\n line 36 \xe2\x80\x93 Housing + line 42 - foreign earned income exclusion and the sum did not\n equal line 45 on Form 2555 and line 45 is carried forward to line 21 on Form 1040).\n C. Queried the Individual Return Transaction File extract and identified 5,834 accounts\n where the amount of the foreign earned income exclusion reported on the Form 1040\n exceeded the amount reported on Form 2555.\n\n\n\n\n5 2 2\n The formula n = (Z p(1-p))/(A ) is from Sawyer\xe2\x80\x99s Internal Auditing \xe2\x80\x93 The Practice of Modern Internal Auditing,\n4th Edition, pp. 462-464.\n Page 16\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n D. Queried the Individual Return Transaction File extract using the bona fide date fields\n and identified 3,843 accounts where the bona fide dates did not to qualify for the\n exclusion.\n E. Queried the Individual Return Transaction File extract using the physical presence\n dates and identified 1,704 accounts where the physical presence dates were\n 10 months or less (310 calendar days) not qualifying for the exclusion.\n F. Reviewed a judgmental sample of 50 tax returns filed in Tax Year 2008 from a\n population of 5,322 individual tax returns in the 2008 tax year with no earned income\n reported and determined that taxpayers were eligible to claim the exclusion. We used\n judgmental sampling because our time resources were limited.\n G. Reviewed a judgmental sample of 50 tax returns filed in Tax Year 2008 from a\n population of 12,616 individual tax returns in the 2008 tax year where the taxpayer is\n identified as being in the U.S. for more than 36 calendar days and determined whether\n they met the physical presence test. We used judgmental sampling because our time\n resources were limited.\n 1. Checked foreign earned income exclusion taxpayers to the State Department\n passport file to determine whether the individuals could be living overseas.\n 2. Performed Integrated Data Retrieval System 6 research to determine whether\n taxpayers with physical presence declaration qualified after returning (waiver\n possible) to the U.S.\n 3. Identified individuals not eligible to claim the foreign earned income exclusion\n and estimated potential lost revenue. We projected our sample results to the total\n population of tax returns claiming the foreign earned income exclusion to\n determine the total potential revenue loss.\n H. Determined if IRS processes identified individuals claiming foreign earned income\n exclusions using income from U.S. Government employment.\n 1. Matched Tax Year 2008 foreign earned income exclusion taxpayers to the\n Individual Return Transaction File and determined whether any of the taxpayers\n were U.S. Government employees.\n 2. Performed Integrated Data Retrieval System research and identified sources of\n income that would qualify for the exclusion.\n\n\n\n\n6\n IRS computer system capable of retrieving or updating stored information. It works in conjunction with a\ntaxpayer\xe2\x80\x99s account records.\n Page 17\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\nInternal controls methodology\nInternal controls relate to management\xe2\x80\x99s plans, methods, and procedures used to meet their\nmission, goals, and objectives. Internal controls include the processes and procedures for\nplanning, organizing, directing, and controlling program operations. They include the systems\nfor measuring, reporting, and monitoring program performance. We determined the following\ninternal controls were relevant to our audit objective: Austin Submission Processing Site\nprocessing controls. Our analyses found that those processing controls were not working\neffectively to identify and correct tax returns when captured tax return information did not\nsupport the exclusion for the foreign earned income deduction. We evaluated these controls by\ninterviewing management and reviewing procedures and reviewing samples of tax returns.\n\n\n\n\n Page 18\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix II\n\n Major Contributors to This Report\n\nMichael E. McKenney, Assistant Inspector General for Audit (Returns Processing and Account\nServices)\nRussell P. Martin, Director\nEdward Gorman, Audit Manager\nKathleen A. Hughes, Senior Auditor\nLawrence R. Smith, Senior Auditor\nLaToya R. Penn, Auditor\nMarcus D. Sloan, Auditor\n\n\n\n\n Page 19\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix III\n\n Report Distribution List\n\nCommissioner C\nOffice of the Commissioner \xe2\x80\x93 Attn: Chief of Staff C\nDeputy Commissioner for Services and Enforcement SE\nDeputy Commissioner (International) United States Competent Authority, Large and Mid-Size\nBusiness Division SE:LM:IN\nDirector, Customer Account Services, Wage and Investment Division SE:W:CAS\nDirector, International Compliance and Strategy and Policy, Large and Mid-Size Business\nDivision SE:LM:IN\nDirector, Submission Processing, Wage and Investment Division SE:W:CAS:SP\nChief Counsel CC\nNational Taxpayer Advocate TA\nDirector, Office of Legislative Affairs CL:LA\nDirector, Office of Program Evaluation and Risk Analysis RAS:O\nOffice of Internal Control OS:CFO:CPIC:IC\nAudit Liaisons:\n Commissioner, Large and Mid-Size Business Division SE:LM\n Chief, Program Evaluation and Improvement, Wage and Investment Division\n SE:W:S:PRA:PEI\n\n\n\n\n Page 20\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix IV\n\n Outcome Measures\n\nThis appendix presents detailed information on the measurable impact that our recommended\ncorrective actions will have on tax administration. These benefits will be incorporated into our\nSemiannual Report to Congress.\n\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Revenue Protection \xe2\x80\x93 Potential; $231 million over 5 years. This estimate is based on\n 17,787 individuals overstating their foreign earned income exclusion by $410 million in\n Tax Year 2008 (see page 5).\n\nMethodology Used to Measure the Reported Benefit:\nWe identified 17,787 tax returns with foreign earned income exclusion where the individuals\nincorrectly computed the foreign earned income exclusion, overstating their exclusion by\n$410 million. These included:\n \xe2\x80\xa2 11,953 individuals who excluded an amount which exceeded the total of their foreign\n earned income, housing costs, and/or allowances (meals and lodging) by $254 million.\n \xe2\x80\xa2 5,834 individuals who did not accurately transfer the amounts of the foreign earned\n income exclusion from the Foreign Earned Income (Form 2555) to the appropriate line\n on the U.S. Individual Income Tax Returns (Form 1040). The amounts reflected on the\n Forms 1040 exceeded the foreign earned income exclusion by $156 million.\n*************************************2(f)**********************************\n***************************************************************************\n****************************************************************************\n********************************************.\nTo compute the loss of revenue, we:\n \xe2\x80\xa2 Recomputed the taxpayers\xe2\x80\x99 Adjusted Gross Incomes 1 ($1.1 billion) by adding the\n overstatement amounts for each of the 17,787 returns that resulted in a loss of revenue of\n $46.1 million.\n\n\n\n1\n Adjusted Gross Income (Form 1040 line 37) is the total income (line 22) minus the allowable adjustments (lines\n23-35).\n Page 21\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n \xe2\x80\xa2 Recomputed the new taxable income ($862 million) by subtracting the itemized or\n standard deductions and the exemption allowances from the Adjusted Gross Income.\n \xe2\x80\xa2 Applied the 2008 tax rates per filing status to the new taxable income to obtain the new\n tentative tax figures.\n \xe2\x80\xa2 Computed lost revenues by subtracting the taxpayers\xe2\x80\x99 total tax figures from the new total\n tax figures.\n \xe2\x80\xa2 Calculated the loss of revenue total of $231 million over 5 years by multiplying the\n annual loss of $46.1 x 5 years.\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Revenue Protection \xe2\x80\x93 Potential; $219 million over 5 years. This estimate is based on\n 5,547 individuals who did not qualify for exclusions totaling $265 million in Tax Year 2008\n based on information on their Forms 2555 (see page 5).\n\nMethodology Used to Measure the Reported Benefit:\nWe identified 5,547 tax returns with $265 million in foreign earned income tax exclusions for\nwhich the information provided on the Forms 2555 showed that the individuals did not qualify\nfor the exclusion. These included:\n \xe2\x80\xa2 3,843 individuals who listed a bona fide residency time period for residing in a foreign\n country that did not meet the bona fide residency or physical presence test requirements.\n To meet the bona fide residency test, the taxpayer must show the IRS that they have been\n a bona fide resident of a foreign country or countries for an uninterrupted period that\n includes an entire tax year. An entire tax year is from January 1 through December 31\n for taxpayers who file their tax returns on a calendar year basis. To meet the physical\n presence requires an individual to reside in a foreign country or countries for at least 330\n full days during any period of 12 consecutive months, providing that the period includes\n all or part of the filing tax year.\n \xe2\x80\xa2 1,704 individuals listed a time period for residing in a foreign country that did not meet\n the physical presence requirement. Physical presence requires an individual to reside in a\n foreign country or countries for at least 330 full days during any period of 12 consecutive\n months, providing that the period includes all or part of the filing tax year.\n********************************2(f)****************************************\n**************************************************************************\n***************************************************************************\n*****************************************************\nTo compute the loss of revenue, we:\n\n\n\n Page 22\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\xe2\x80\xa2 Recomputed the taxpayers\xe2\x80\x99 Adjusted Gross Income ($559 million) by adding the foreign\n earned income exclusion for each of the 5,547 returns that resulted in a loss of revenue of\n $43.9 million.\n\xe2\x80\xa2 Recomputed the new taxable income ($485 million) by subtracting the itemized or\n standard deductions and the exemption allowances.\n\xe2\x80\xa2 Applied the 2008 tax rates per filing status to the new taxable income to obtain the new\n tentative tax figures.\n\xe2\x80\xa2 Computed lost revenues by subtracting the taxpayers\xe2\x80\x99 total tax figures from the new total\n tax figures.\n\xe2\x80\xa2 Calculated the loss of revenue total of $219 million over 5 years by multiplying the\n annual loss of $43.8 x 5 years.\n\n\n\n\n Page 23\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix V\n\n Descriptions of Electronic Filing Error Reject Codes\n\nElectronic return transmissions go through a series of filters that perform various format and\nvalidity checks to produce an electronic file for further computer processing. The filters can\ngenerate the following 22 reject codes for tax returns claiming the Foreign Earned Income\nExclusion.\n0452 \xe2\x80\x93 Social Security Number on Foreign Earned Income (Form 2555) must equal Primary\nSocial Security Number or Secondary Social Security Number of U.S. Individual Income Tax\nReturn (Form 1040).\n0453 \xe2\x80\x93 Total Foreign Earned Income cannot exceed $87,600 for 2008 individual income tax\nreturns.\n0454 \xe2\x80\x93 Earned Income Credit cannot be significant if Form 2555 is present.\n0455 \xe2\x80\x93 Foreign Earned Income Exclusion cannot exceed Foreign Earned Income.\n0456 \xe2\x80\x93 Housing/Foreign Earned Income Exclusion must equal Form 2555.\n0457 \xe2\x80\x93 Housing/Foreign Earned Income Exclusion Amount must equal the maximum of Housing\nand Foreign Earned Income Exclusions from Forms 2555.\n0458 \xe2\x80\x93 Other Adjustments on Form 1040 must equal Form 2555.\n0459 \xe2\x80\x93 If Other Adjustments on Form 1040 equal Form 2555, then Other Adjustment Amount\nmust equal Total Housing Deduction from Form 2555.\n0460 \xe2\x80\x93 Bona Fide Residence end date shows the last day of the tax year, and the start date must\nequal either the first day of the same tax year or be prior to the current tax year.\n0461 \xe2\x80\x93 Form 2555 \xe2\x80\x93 Statement to Authorities \xe2\x80\x93 Yes and Required to Pay Income Tax \xe2\x80\x93 No, both\ncannot be significant.\n0462 \xe2\x80\x93 Form 2555 \xe2\x80\x93 If No Travel Statement is present, then the Country Name, Arrival Date,\nDeparture Date, Full Days in Country, Number of Days in U.S. on Business, and Income Earned\nin the U.S. on Business cannot be present.\n0463 \xe2\x80\x93 Form 2555 \xe2\x80\x93 Taxpayer Foreign Street Address, Taxpayer Foreign City, and Taxpayer\nForeign Country must be present and contain a valid country code.\n0464 \xe2\x80\x93 If Separate Foreign Residence is present, then foreign address must be properly\ncompleted and show the number of days lived at that address.\n\n\n Page 24\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n0465 \xe2\x80\x93 Housing Exclusion cannot be greater than Employer-Provided Amounts.\n0466 \xe2\x80\x93 Total Housing and Foreign Earned Income Exclusions must equal the total of Housing\nExclusion plus Foreign Earned Income Exclusion.\n0467 \xe2\x80\x93 If Bona Fide Residence is significant, then the dates must be shown.\n0468 \xe2\x80\x93 If Physical Present is significant, then the dates must be shown.\n0469 \xe2\x80\x93 Tax Home Test must have an entry if the answer is \xe2\x80\x9cyes.\xe2\x80\x9d\n0470 \xe2\x80\x93 Only one box (Yes or No) can be marked for the following:\n \xe2\x80\xa2 Bona Fide Residence\n \xe2\x80\xa2 Physically Present\n \xe2\x80\xa2 Revoked Exclusions\n0471 \xe2\x80\x93 Form 2555 \xe2\x80\x93 Part II or Part III must be present, but not both.\n0472 \xe2\x80\x93 Form 2555/2555EZ \xe2\x80\x93 Must be processed at the Austin Submission Processing Center.\n0473 \xe2\x80\x93 Form 2555 \xe2\x80\x93 If Allocable Deductions are significant, then the Allocable Deductions\nComputation must equal a specified format.\n\n\n\n\n Page 25\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix VI\n\nForeign Earned Income \xe2\x80\x93 Form 2555\n\n\n\n\n Page 26\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 27\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 28\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n Appendix VII\n\nManagement\xe2\x80\x99s Response to the Draft Report\n\n\n\n\n Page 29\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Attachment\n\nRECOMMENDATION 1:\nThe Commissioner, Large and Mid-Size Business Division, and the Commissioner, Wage\nand Investment Division *************************************************************************\n************************************************************************2(f)*************************\n*****************************************************************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n***********************************.\n\nCORRECTIVE ACTIONS:\nBecause of substantial barriers to implementing this recommendation, we plan not to take\naction at this time.\n\nREASON FOR NO ACTION:\nThere are two barriers to taking action on this recommendation.\n*****************************************************************************************************\n*****************************************************************************************************\n***************************2(f)**********************************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n******************************************************\n\n*********************************************2(f)****************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n***********************************************\n\nIMPLEMENTATION DATE:\nN/A\n\n Page 30\n\x0c Improvements Are Needed to Reduce\n Erroneous Foreign Earned Income Exclusion Claims\n\n\n\nRESPONSIBLE OFFICIAL(S):\nN/A\n\nCORRECTIVE ACTION(S) MONITORING PLAN:\nN/A\n\nRECOMMENDATION 2:\n**********************************************2(f)***************************************************\n*****************************************************************************************************\n*****************************************************************************************************\n********************************************.\n\nCORRECTIVE ACTIONS:\nWe plan to take no action on this recommendation at this time, as the recommendation is\nclosely related to Recommendation 1.\n\nREASON FOR NO ACTION:\nThis recommendation is closely related to Recommendation\' and our reason for not\ntaking action is the same as described above.\n\nIMPLEMENTATION DATE:\nN/A\n\nRESPONSIBLE OFFICIAL(S):\nN/A\n\nCORRECTIVE ACTION(S) MONITORING PLAN:\nN/A\n\nRECOMMENDATION 3:\nThe Commissioner, Large and Mid-Size Business Division, should ensure the 23,334\nindividuals who TIGTA identified as incorrectly claiming the foreign earned income\nexclusion were entitled to the exclusion. Review of these tax returns could be inventory\nfor those employees acquired for the IRS\' new "Large Business and International\nExpansion" Initiative.\n\n Page 31\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 32\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 33\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 34\n\x0c Improvements Are Needed to Reduce\nErroneous Foreign Earned Income Exclusion Claims\n\n\n\n\n Page 35\n\x0c'


type: contracts

text:
 Avis juridique important
 |
 21976D0807(04)
 Decision 1/76 of the EEC-NORWAY Joint Committee of 12 April 1976 amending List A annexed to Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
 Official Journal L 215 , 07/08/1976 P. 0008
 DECISION 1/76 OF THE JOINT COMMITTEE of 12 April 1976 amending List A annexed to Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperationTHE JOINT COMMITTEE,Having regard to the Agreement between the European Economic Community and the Kingdom of Norway, signed in Brussels on 14 May 1973,Having regard to Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation, and in particular Article 28 thereof,Whereas the present rule, laid down in List A annexed to the aforesaid Protocol, for boilers, machinery and mechanical appliances falling within Chapter 84 of the Common Customs Tariff, does not apply until 31 December 1977 to fuel elements falling within heading No 84.59 of the Common Customs Tariff;Whereas the production of these elements depends upon long-term supply contracts for obtaining raw materials; whereas it is consequently desirable to determine now the rule to apply to these elements after 31 December 1977;Whereas it is necessary to extend until 31 December 1984 the present exception for these elements,HAS DECIDED AS FOLLOWS:Sole ArticleIn List A annexed to Protocol 3, the text of footnote (1) referring to Chapter 84 shall be replaced by the following:'(1) These special provisions shall not apply to fuel elements falling within heading No 84.59 until 31 December 1984.'Done at Brussels, 12 April 1976.For the Joint CommitteeThe ChairmanJ.M. BOYESEN


text:
„Project 2010“ SP1 aprašymas Spausdinti
 (ישראל (עברית (الشرق الاوسط (العربية Brasil (Português) Danmark (Dansk) Deutschland (Deutsch) Eesti (Eesti) España, Latinoamérica (Español) France (Français) Hrvatska (Hrvatski) Indonesia (Bahasa Indonesia) Italia (Italiano) Latvija (Latviešu) Magyarország (Magyar) Nederland (Nederlands) Norge (Norsk Bokmål) Polska (Polski) Portugal (Português) România (Română) Slovenija (Slovenščina) Slovenská Republika (Slovenčina) Srbija (Srpski) Suomi (Suomi) Sverige (Svenska) Türkiye (Türkçe) United States (English) Việt Nam (Tiếng Việt) Česká republika (Čeština) Ελλάδα (Ελληνικά) България (български) Россия (Русский) Україна (Україньска) भारत (हिंदी) ไทย (ไทย) 中国 (简体中文) 台灣 (繁體中文) 日本 (日本語) 대한민국 (한국어) Straipsnio ID: 2460052 - Peržiūrėti šiame straipsnyje minimus produktus.If you are a Small Business customer, find additional troubleshooting and learning resources at the Support for Small Business site.Išplėsti visus | Sutraukti visusĮžanga„Microsoft Project 2010“ 1 pakeitimų pakete (SP1) pateikiami naujausi „Project 2010“ naujinimai. Šiame pakeitimų pakete yra dvi pagrindinės pataisymų kategorijos:Anksčiau išleistos pataisos, kurios buvo sukurtos specialiai šiam pakeitimų paketui. Be bendrųjų produkto pataisų, su šiomis pataisomis pateikiami stabilumo, efektyvumo ir saugos patobulinimai.Visi viešieji naujinimai, išleisti iki 2011 m. birželio mėn., ir visi kaupiamieji naujinimai, išleisti iki 2011 m. balandžio mėn. Grįžti į viršų | Pateikti atsiliepimąSPRENDIMASKaip gauti ir įdiegti šį pakeitimų paketą1 būdas: „Microsoft Update“ (rekomenduojama)Jei pakeitimų paketą norite atsisiųsti iš „Microsoft Update“, apsilankykite šioje „Microsoft“ svetainėje:„Microsoft Update“
 Registracija „Microsoft Update“ sistemoje yra rekomenduotinas produktų atnaujinimo naudojant SP1 būdas. „Microsoft Update“ aptiks, kuriuos produktus esate įdiegę, tada pritaikys visus šių produktų naujinimus.2 būdas: atsisiųskite SP1 paketą iš „Microsoft“ atsisiuntimo centro Šį failą galite atsisiųsti iš „Microsoft“ atsisiuntimo centro:Sutraukti šį paveikslėlįIšplėsti šį paveikslėlįAtsisiųskite 32 bitų „Microsoft Project 2010“ 1 pakeitimų paketą dabar.
 Sutraukti šį paveikslėlįIšplėsti šį paveikslėlįAtsisiųskite 64 bitų „Microsoft Project 2010“ 1 pakeitimų paketą dabar.
 Visų „Microsoft Office 2010“ 1 pakeitimų paketo paketų sąrašas „Project 2010“ SP1 patobulinimų apžvalgaKonkrečiai – svarbiausios SP1 patobulinimų sritys yra šios:Dabar „Project Professional“ suplanuotas užduotis automatiškai sinchronizuoja su „SharePoint“ užduočių sąrašu.Rankiniu būdu suplanuotos užduotys dabar palaiko redagavimą pagal laiko etapus „Project Web Application“ ir „Project 2010“ naudojimo bei grafikų rodiniuose.Atsisiunčiamas problemų, kurias išsprendžia pakeitimų paketas, sąrašasGalite peržiūrėti darbaknygę, kurioje pateikiamos šiuo pakeitimų paketu išsprendžiamos problemos.Sutraukti šį paveikslėlįIšplėsti šį paveikslėlįAtsisiųskite „Microsoft Office 2010 Service Pack 1 Changes.xlsx“ paketą dabar.
 for other considerations.Grįžti į viršų | Pateikti atsiliepimąSavybėsStraipsnio ID: 2460052 - Paskutinė peržiūra: 2011 m. liepos 4 d. - Peržiūra: 2.0TAIKOMA:Microsoft Project Professional 2010Microsoft Project Standard 2010Raktažodžiai: atdownload kbexpertisebeginner kbexpertiseinter kbsurveynew KB2460052Grįžti į viršų | Pateikti atsiliepimąPateikti atsiliepimąGrįžti į viršų


text:
 30.11.2012
 SK
 Úradný vestník Európskej únie
 L 330/19
 VYKONÁVACIE NARIADENIE KOMISIE (EÚ) č. 1120/2012
 z 29. novembra 2012,
 ktorým sa ustanovujú paušálne dovozné hodnoty na určovanie vstupných cien niektorých druhov ovocia a zeleniny
 EURÓPSKA KOMISIA,
 so zreteľom na Zmluvu o fungovaní Európskej únie,
 so zreteľom na nariadenie Rady (ES) č. 1234/2007 z 22. októbra 2007 o vytvorení spoločnej organizácie poľnohospodárskych trhov a o osobitných ustanoveniach pre určité poľnohospodárske výrobky (nariadenie o jednotnej spoločnej organizácii trhov) (1),
 so zreteľom na vykonávacie nariadenie Komisie (EÚ) č. 543/2011 zo 7. júna 2011, ktorým sa ustanovujú podrobné pravidlá uplatňovania nariadenia Rady (ES) č. 1234/2007, pokiaľ ide o sektory ovocia a zeleniny a spracovaného ovocia a zeleniny (2), a najmä na jeho článok 136 ods. 1,
 keďže:
 (1)
 Vykonávacím nariadením (EÚ) č. 543/2011 sa v súlade s výsledkami Uruguajského kola mnohostranných obchodných rokovaní ustanovujú kritériá, na základe ktorých Komisia stanovuje paušálne hodnoty na dovoz z tretích krajín, pokiaľ ide o výrobky a obdobia uvedené v časti A prílohy XVI k uvedenému nariadeniu.
 (2)
 Paušálne dovozné hodnoty sa vypočítajú každý pracovný deň v súlade s článkom 136 ods. 1 vykonávacieho nariadenia (EÚ) č. 543/2011, pričom sa zohľadnia premenlivé každodenné údaje. Toto nariadenie by preto malo nadobudnúť účinnosť dňom jeho uverejnenia v Úradnom vestníku Európskej únie,
 PRIJALA TOTO NARIADENIE:
 Článok 1
 Paušálne dovozné hodnoty uvedené v článku 136 vykonávacieho nariadenia (EÚ) č. 543/2011 sú stanovené v prílohe k tomuto nariadeniu.
 Článok 2
 Toto nariadenie nadobúda účinnosť dňom jeho uverejnenia v Úradnom vestníku Európskej únie.
 Toto nariadenie je záväzné v celom rozsahu a priamo uplatniteľné vo všetkých členských štátoch.
 V Bruseli 29. novembra 2012
 Za Komisiu v mene predsedu
 José Manuel SILVA RODRÍGUEZ
 generálny riaditeľ pre poľnohospodárstvo a rozvoj vidieka
 (1) Ú. v. EÚ L 299, 16.11.2007, s. 1.
 (2) Ú. v. EÚ L 157, 15.6.2011, s. 1.
 PRÍLOHA
 Paušálne dovozné hodnoty na určovanie vstupných cien niektorých druhov ovocia a zeleniny
 (EUR/100 kg)
 Číselný znak KN
 Kód tretej krajiny (1)
 Paušálna dovozná hodnota
 0702 00 00
 AL
 46,1
 MA
 53,1
 MK
 37,4
 TN
 74,5
 TR
 74,3
 ZZ
 57,1
 0707 00 05
 AL
 71,7
 MA
 141,4
 MK
 58,4
 TR
 99,5
 ZZ
 92,8
 0709 93 10
 MA
 90,1
 TR
 118,4
 ZZ
 104,3
 0805 20 10
 MA
 77,1
 ZZ
 77,1
 0805 20 30, 0805 20 50, 0805 20 70, 0805 20 90
 CN
 70,9
 HR
 45,0
 TR
 72,6
 ZZ
 62,8
 0805 50 10
 AR
 68,7
 TR
 80,7
 ZZ
 74,7
 0808 10 80
 MK
 38,5
 US
 137,6
 ZA
 88,7
 ZZ
 88,3
 0808 30 90
 CN
 96,1
 TR
 107,9
 ZZ
 102,0
 (1) Nomenklatúra krajín stanovená nariadením Komisie (ES) č. 1833/2006 (Ú. v. EÚ L 354, 14.12.2006, s. 19). Kód „ZZ“ znamená „iného pôvodu“.


text:
 2.8.2011
 DA
 Den Europæiske Unions Tidende
 L 199/44
 KOMMISSIONENS GENNEMFØRELSESFORORDNING (EU) Nr. 759/2011
 af 1. august 2011
 om faste importværdier med henblik på fastsættelse af indgangsprisen for visse frugter og grøntsager
 EUROPA-KOMMISSIONEN HAR —
 under henvisning til traktaten om Den Europæiske Unions funktionsmåde,
 under henvisning til Rådets forordning (EF) nr. 1234/2007 af 22. oktober 2007 om en fælles markedsordning for landbrugsprodukter og om særlige bestemmelser for visse landbrugsprodukter (fusionsmarkedsordningen) (1),
 under henvisning til Kommissionens gennemførelsesforordning (EU) nr. 543/2011 af 7. juni 2011 om gennemførelsesbestemmelser til Rådets forordning (EF) nr. 1234/2007 for så vidt angår frugt og grøntsager og forarbejdede frugter og grøntsager (2), særlig artikel 136, stk. 1, og
 ud fra følgende betragtning:
 Ved gennemførelsesforordning (EU) nr. 543/2011 fastsættes der på basis af resultatet af de multilaterale handelsforhandlinger under Uruguay-runden kriterier for Kommissionens fastsættelse af faste importværdier for tredjelande for de produkter og perioder, der er anført i del A i bilag XVI til nævnte forordning —
 VEDTAGET DENNE FORORDNING:
 Artikel 1
 De faste importværdier som omhandlet i artikel 136 i gennemførelsesforordning (EU) nr. 543/2011 fastsættes i bilaget til nærværende forordning.
 Artikel 2
 Denne forordning træder i kraft den 2. august 2011.
 Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.
 Udfærdiget i Bruxelles, den 1. august 2011.
 På Kommissionens vegne For formanden
 José Manuel SILVA RODRÍGUEZ
 Generaldirektør for landbrug og udvikling af landdistrikter
 (1) EUT L 299 af 16.11.2007, s. 1.
 (2) EUT L 157 af 15.6.2011, s. 1.
 BILAG
 Faste importværdier med henblik på fastsættelse af indgangsprisen for visse frugter og grøntsager
 (EUR/100 kg)
 KN-kode
 Tredjelandskode (1)
 Fast importværdi
 0702 00 00
 AR
 23,8
 ZA
 27,3
 ZZ
 25,6
 0707 00 05
 TR
 100,6
 ZZ
 100,6
 0709 90 70
 TR
 115,3
 ZZ
 115,3
 0805 50 10
 AR
 65,7
 CL
 79,0
 TR
 60,0
 UY
 69,6
 ZA
 76,0
 ZZ
 70,1
 0806 10 10
 CL
 54,3
 EG
 166,4
 MA
 198,0
 TN
 223,5
 TR
 164,0
 ZA
 98,7
 ZZ
 150,8
 0808 10 80
 AR
 93,3
 BR
 84,1
 CL
 89,4
 CN
 78,9
 NZ
 110,2
 US
 131,3
 ZA
 91,9
 ZZ
 97,0
 0808 20 50
 AR
 75,9
 CL
 105,9
 CN
 51,0
 NZ
 127,9
 ZA
 108,5
 ZZ
 93,8
 0809 20 95
 CL
 267,8
 TR
 290,0
 ZZ
 278,9
 0809 30
 TR
 139,7
 ZZ
 139,7
 0809 40 05
 BA
 51,5
 IL
 150,1
 XS
 57,7
 ZA
 70,8
 ZZ
 82,5
 (1) Landefortegnelse fastsat ved Kommissionens forordning (EF) nr. 1833/2006 (EUT L 354 af 14.12.2006, s. 19). Koden »ZZ« = »anden oprindelse«.