Translation of "Steuerliche verluste" in English

In this, an internal tax loss carryforward is taken into account for tax losses allocated to the group parent.

Negative tax contributions are applied in the group to offset tax losses.

Paragraphs 51B–51D do not change the requirements to apply the principles in paragraphs 24–33 (deductible temporary differences) and paragraphs 34–36 (unused tax losses and unused tax credits) of this Standard when recognising and measuring deferred tax assets.

The sub-themes are devoted to new checks on transfer pricing and the possibility of applying tax losses even in the framework of tax control.

In the case of companies that have posted tax losses in the past, deferred tax assets are capitalized only in exceptional cases if substantial indications of their being realized exist.

Moreover, the group has unused tax losses amounting to EUR 313.6 million (previous year: EUR 251.9 million) for which no deferred tax asset has been recognized.

The tax loss provisions expire between 2020 and 2028 (see the Company's audited financial statements for the year ended January 31, 2018 for detailed disclosure of the expiration schedule).

As of March 31, 2017, there is a total of unused tax losses of approximately EUR 313.6 million (corporate income tax) (March 31, 2016: total of approximately EUR 251.9 million), for which no deferred tax asset has been recognized.

Deferred tax assets amounting to €188.3million (previous year: €164.7million) were capitalized as of December 31, 2012, on the grounds of expected future taxable income at Group companies that incurred tax losses in the financial year under review or the previous financial year.

As of March 31, 2018, there is a total of unused tax losses of approximately EUR 303.3 million (corporate income tax) (March 31, 2017: approximately EUR 313.6 million), for which no deferred tax asset has been recognized.

A final settlement of 25 per cent for not yet credited tax losses was paid to individual members of the former tax group.

Moreover, the group has unused tax losses amounting to 303,3 million EUR (previous year: 313,6 million EUR) for which no deferred tax asset has been recognized.

Tax treatment of losses in cross-border situations COM(2006) 824 final

Tax Treatment of Losses in Cross-Border Situations COM(2006) 824 final

Your boss has reported an operating loss for the last five years.

Accordingly, it is no longer possible for sports clubs to extend the period over which losses can be deducted for tax purposes.

Similarly, where appropriate, deferred tax assets are established on tax losses, interest expense and tax credits available for carry-forward.

This means that netting tax-exempt reserves with old losses implied a 10 % tax on the amount involved.

Mr President, I believe - and this also emerged clearly from the way in which people voted - that this is primarily about the fact that having losses recognised for tax purposes is a fundamental prerequisite, especially for small companies, because they risk a great deal of private capital.

The next item is the report by Mrs Kauppi, on behalf of the Committee on Economic and Monetary Affairs, on the tax treatment of losses in cross-border situations.

This means that netting tax-exempt reserves with old losses implied a 10 % tax on the amount involved.

Even reforms that cost more – like expanding preschool education in the United States – generate economic benefits that far exceed the tax losses associated with funding them.

This would be the case if a parent company has incurred a tax loss of at least the same proportions as the taxable profits of its subsidiary.