Translation of "Steuerliche begünstigung" in English

How­ever, this might require preferential fiscal treatment over some time.

The fiscal support of.the government also plays a stimulating role.

Also a fiscal preferment of families of conventional kind has to be denied.

Tax incentives for electric cars also apply to conversions.

Therefore, a tax advantage of venture capitalists is essential.

In view of this, it was argued, there had been cause to lessen the burden on those undertakings temporarily by introducing a fiscal incentive.

A sum of up to ATS 10 000 or €726.73 qualifies for favorable tax treatment.

Loss of the H-license-plate (but the tax benefits are replaced by tax benefits of E-vehicles).

The problems are much more likely to be solved by reforms, beginning with family policy, and passing via tax incentives and better social protection, through to the restructuring of the social security system, turning it into a combined system of personal provision and state provision.

We call on the Member States to do more to provide childcare facilities and tax benefits for the people who work in them.

I voted in favour because I believe that tax advantages for professional and private education must be placed centre-stage so that educational sponsorship, in particular, becomes a possibility, too.

We agree on many points, such as the provision of public and private risk capital, ways of making it more accessible, prioritising the availability of risk capital for SMEs, favourable tax treatment for ploughing back profits into risk capital funds, and simplifying and minimising the cost of patent applications.

These incentives include Stock Relief, Stamp Duty, Capital Acquisition and Probate Tax.

In stimulating access to finance and therefore investment, the preferential tax treatment of debt, resulting from the tax deductibility of interest rate payments, is one of the reasons for the preference for debt against equity.

Neither the Authority nor the Commission has taken such action, and indeed the decisions of the Authority in disallowing fiscal aid measures in Finland and Norway shortly before the implementation of the Liechtenstein Tax Act should have made it clear that tax measures favouring certain companies or groups of companies should be notified to the Authority [50].Finally, the Authority does not accept that any arguments relating to legal certainty can be valid in this case given the jurisprudence of the court and the wide ranging applicability of Articles 61 (of the EEA Agreement) and 107 (TFEU).

The preferential tax treatment of debt, resulting from the deductibility of interest rate payments, is at the expense of other financial instruments, in particular equity.

In the Opening Decision, the Commission expressed its doubts that the scheme constitutes a general measure, since the benefit of the preferential tax treatment of intra-group interest payments is not equally available for all companies in Hungary.

The measures introduced by Royal Decree-Law No 10/2000 are actually measures to liberalise the supply of diesel, in that they remove barriers that prevented agricultural cooperatives from supplying such fuel to third parties, without this involving a tax advantage to cooperatives.

The Netherlands further argues that the departure from the reference framework, i.e. the different tax treatment benefiting the ceramic industry, is justified by the objective distinction between the raw material that is used for the production of ceramics and material that is used in other mineralogical processes.

Consequently, the Gaming Duties Act, which provides for favourable tax treatment of Danish undertakings supplying online gambling services, necessarily affects intra-Community trade and distorts or threatens to distort competition.

It is therefore against this reference tax system that the measure at issue (i.e. the differential tax treatment in favour of online gambling activities) should be assessed.

The Commission considers that the beneficial tax treatment of domestic schemes is incompatible with the freedoms mentioned in the EC Treaty (Articles 39, 49 and 56).

The Commission requested information on the tax rulings in summer 2014 following press allegations of advantageous tax treatment of McDonald's in Luxembourg.

Any preferential tax treatment for economic activities, including permitted unrelated economic activities, should respect the Treaty provisions on competition, including State aid rules.

Needless to say moves to introduce tax relief for partnerships must not lead to discrimination against incorporated companies.

The Commission has decided to formally request the UK to amend its legislation by extending the favourable tax treatment to contributions paid to schemes not fulfilling these specific national requirements.

However, in view of the objectives of these guidelines and the Commission's previous decision practice, the Commission considers that allowing such favorable tax treatment to time chartered vessels sailing under non-EU flags should be limited.