Fiscal problems of cultural workers in the states of European Economic Community / (Record no. 38429)
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| 000 -CABECERA | |
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| Campo de control de longitud fija | 02990nam a2200253 a 4500 |
| 001 - NÚMERO DE CONTROL | |
| Campo de control | vtls000000451 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | ES-BaOER |
| 005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN | |
| Campo de control | 20211216162002.0 |
| 008 - CÓDIGOS DE INFORMACIÓN DE LONGITUD FIJA | |
| Campo de control de longitud fija | 130626s1977 lu |||||| o0|| ||eng|d |
| 024 8# - OTROS IDENTIFICADORES NORMALIZADOS | |
| Número normalizado o código | XII/1039/77-EN |
| 035 ## - NÚMERO DE CONTROL DEL SISTEMA | |
| Número de control del sistema | 0000-45160 |
| 040 ## - FUENTE DE LA CATALOGACIÓN | |
| Centro catalogador de origen | ES-BaOER |
| Lengua de catalogación | cat |
| Centro transcriptor | ES-BaOER |
| 100 1# - PUNTO DE ACCESO PRINCIPAL - NOMBRE DE PERSONA | |
| Nombre de persona | Claeys Bouuaert, Ignace |
| 9 (RLIN) | 5294 |
| 245 10 - MENCIÓN DE TÍTULO | |
| Título | Fiscal problems of cultural workers in the states of European Economic Community / |
| Mención de responsabilidad etc. | Ignace Claeys Bouuaert |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Lugar de publicación distribución etc. | [Bruxelles] : |
| Nombre del editor distribuidor etc. | [Commission of the European Communities], |
| Fecha de publicación distribución etc. | [1977] |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | 105 p.; |
| 520 ## - NOTA DE RESUMEN | |
| Resumen | The underlying purpose of this study is twofold; firstly, it is quite clear that the tax system as applied to performers, creative artists or, to use the latest term - cultural workers, is relevant to cultural policy. Taxation is not impartial and the very high amounts involved very often undeniably hamper the creation or distribution of works of art, even though the effect may be difficult to quantify. <br/>Culture is a public service, but the public authorities cannot possibly take over this service entirely for fear of engendering academism and cultural ossification. The public authorities cannot be creative; they can and should encourage and support efforts made but must never stifle them. Individual inspiration must be allowed to take its course and any discouragement of this inspiration by means of taxation should be avoided. <br/>One further consideration which supports these claims is that no-one becomes an artist or performer for the sake of making money. There are indeed artists who have made fortunes, but it is worth remembering that they are few and far between; on the other hand many artists live in very straightened circumstances and it is amongst them that we find the most true proletarians in our own countries today. <br/>The way in which our tax systems affect the entire population group of performers and creative artists should therefore be examined. (Font: Introductory remarks) |
| 595 ## - Sumario | |
| Sumario | I. Introductory remarks and outline of the study: 1. Aim, method and questions considered ; 2. Tax problems. General situation -- II. Special problems in connection with liability to income tax: 1. Problems involved in defining the limits of taxable profit ; 2. The Irish Tax Exemption Arrangements ; 3. Taxation of occasional profits ; 4. Awards and subsidies ; 5. Some suggestions for a fiscal policy -- III. Problems involved in the application of income tax: 1. Blanket rates and tax formalities ; 2. Progressive rates and related anomalies ; 3. Some suggestions for a fiscal policy -- IV. Tax on assets -- V. Value added tax -- VI. Conclusions – Annex. Extract from the Irish Finance Act, 1969 |
| 710 1# - PUNTO DE ACCESO ADICIONAL - NOMBRE DE ENTIDAD | |
| Nombre de entidad o nombre de jurisdicción como elemento inicial | Comissió de les Comunitats Europees |
| 9 (RLIN) | 135 |
| 942 ## - ENTRADA PARA ELEMENTOS AGREGADOS (KOHA) | |
| Koha [por defecto] tipo de item | Libro |
| Fuente de clasificación o esquema de ordenación en estanterías | Universal Decimal Classification |
| Suprimido | Estado de pérdida | Fuente de clasificación o esquema de ordenación en estanterías | Estropeado | No para préstamo | Localización permanente | Localización actual | Fecha de adquisición | Préstamos totales | Signatura completa | Código de barras | Fecha última consulta | Fecha último préstamo | Número de ejemplar | Fecha del precio de reemplazo | Tipo de item de Koha |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Universal Decimal Classification | Disponible | Centre d' Informació i Documentació del CERC | Centre d' Informació i Documentació del CERC | 11/09/2015 | 1 | CCE 53 | 1900004475 | 30/10/2015 | 30/10/2015 | 1 | 11/09/2015 | Libro |