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There are a number of private loan programs available to credit-worthy borrowers. Additionally, some lenders make available postgraduate loans for bar-review study. Eligibility for these bar loans is based on the borrower’s credit history and the lending institution’s willingness to lend. The terms and conditions of these programs vary greatly. Pay careful attention to the explanations found in loan application brochures and consumer information. You can also contact the individual programs or visit their websites for further details. Federal work-study is a program that provides funding for full-time students to work part time during the school year and full time during the summer months. Students sometimes work on campus in a variety. | EUROPEAN i COMMISSION Brussels 25.10.2012 COM 2012 631 final 2 2012 0298 APP Proposal for a COUNCIL DECISION authorising enhanced cooperation in the area of financial transaction tax EN EN EXPLANATORY MEMORANDUM 1. INTRODUCTION On 28 September 2011 the Commission adopted a proposal1 for a Council Directive on a common system of financial transaction tax FTT and amending Directive 2008 7 EC2. The legal basis for the proposed Council Directive was Article 113 TFEU as the Commission proposed provisions for the harmonisation of legislation concerning the taxation of financial transactions to the extent necessary to ensure the proper functioning of the internal market for transactions in financial instruments and to avoid distortion of competition. This legal basis prescribes Council unanimity in accordance with a special legislative procedure after consulting the European Parliament and the Economic and Social Committee. The proposal aimed at - harmonising legislation concerning indirect taxation on financial transactions which is needed to ensure the proper functioning of the internal market for transactions in financial instruments and to avoid distortion of competition between financial instruments actors and market places across the European Union and at the same time - ensuring that financial institutions make a fair and substantial contribution to covering the costs of the recent crisis and creating a level playing field with other sectors from a taxation point of view3 and - creating appropriate disincentives for transactions that do not enhance the efficiency of financial markets thereby complementing regulatory measures to avoid future crises. While already before the onset of the financial and economic crisis some Member States had taxes only on some financial transactions in place several others have decided or made known their intention to either introduce such a tax broaden the scope of their existing FTT and or increase the tax rates so as to ensure that
