European Parliament 11 March 2002, WRITTEN QUESTION E-0682/02 by Christopher Heaton-Harris (PPE-DE),Roger Helmer (PPE-DE) and Neil Parish (PPE-DE) to the Commission. Milk cooperatives.

Due to the progressive character of the Portuguese national tax, the rate for the Portuguese income is increased by taking the German income into account (which is not in itself taxable in Portugal). This is allowed by a so-called progression clause in Article 24(1)(b) of the Double Taxation Convention, which takes on board Article 23 B (2) of the OECD Model Convention.