The lawyers for the NEDC are trying to persuade the justices that the administrative burden of a requirement for permitting would not be all that heavy.
EU-ETS also creates a costly administrative burden to operators, and the requirement that operators share sensitive personal data raises serious privacy and confidentiality concerns.
This provision in Code Sec. 1411 and the proposed regulations thereunder has catalyzed an abundance of reaction by taxpayers and tax professionals who claim this additional requirement is creates an unnecessary burden for real estate professionals.
From the beginning, we made clear that most small businesses would be exempt from the employer responsibility requirement, because we do not want to increase the burden on small business.