Übersetzung für "Loss relief" in Deutsch

Consequently, the Commission believes that loss relief is pursuant to freedom of establishment.

With cross-border loss relief, losses can be offset against profits immediately.

Loss relief cannot be dealt with independently of profits tax.

It would appear that only temporary loss relief is currently available.

This Communication5 explains the basic principles and problems regarding cross-border loss relief.

The second Communication concerns cross-border loss relief for companies and groups.

A lack of cross-border loss relief leads to a situation where losses become stranded in different entities.

Finally, delays in loss relief are understandably costly and burdensome to all European companies.

Let me explain the importance of granting cross-border loss relief for the internal market.

There are major limits on cross-border loss relief which may lead to (economic) double-taxation.

This loss relief shall be given for a limited period of time in accordance with paragraphs 3 and 4 of this Article.

Most have opted for the pooling of tax results, whereas a few others only allow loss relief.

The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief.

The problem in that case was that while United Kingdom law permits loss relief inside the United Kingdom market, the same is not permitted in the case of other companies or branches of Marks [amp] Spencer in different Member States – one in Germany and one in Belgium.

The high proportionate amount of tax compliance for small companies is a big obstacle, and that is why we need to do our best to call for cross-border loss relief, simplified customs procedures, one-stop-shop schemes for VAT, home states taxation pilot projects and so on.

We welcome the Common Consolidated Corporate Tax Base (CCCTB) proposal, and the fact that the Commission is stable and brings us the proposal on CCCTB, because loss-relief is only a temporary thing.

I highly appreciate the strong support expressed in Ms Kauppi's report for the Commission's initiative in the field of cross-border loss relief, for the coordination approach and of course also for our work on the CCTB.

Any discussion, particularly discussion which would prejudice the current debate on the cross-border loss relief issue, would be premature because there is, for the time being, no concrete legislative proposal.

I can also assure you that your recommendations for cross-border loss relief within companies and groups of companies will orient our work in the coming months.

The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.

In particular, it encourages increased efforts concerning the Common Consolidated Corporate Tax Base (CCCTB), the home state taxation pilot scheme proposal, the strategy ensuring better coordination of Member States' tax systems particularly in the field of exit taxation and cross-border loss relief, the work undertaken by the joint transfer pricing forum, the strategy to combat tax fraud, the VAT package, the reduced VAT rates on labour intensive services and environmental taxation.

There is a considerable cost burden involved when capital that is legitimately recoverable is tied up, often for years, because the current national loss relief legislation will not allow consolidation without delays.

Cross-border loss relief is one key element for establishing a competitive internal market without obstacles and thus contributing to growth and employment.