Translation of "Steuerlichen vorschriften" in English

Ecwid is up to date with the tax laws.

Up to now they have been subject to the same Community tax rules.

Lessee. The financial lease contract is defined in current legislation as a contract which has the sole object of leasing the use of goods or property acquired for this purpose, according to the specifications of the future user, in return for the receipt of consistent and periodic lease payments.

In some areas, such as taxation, the Council’sdecision has to be unanimous.

The objective is to have a clearer conceptual framework for implementing tax facilities.

The taxation rules in force or officially announced at the balance sheet date are applied when measuring deferred tax assets and liabilities.

Current income taxes are calculated based on the respective national tax results and regulations applicable in the reporting year.

All financial models used to determine Mineral Reserves are based on current tax regulations at 31 December 2018 .

I am therefore against this report because there is a real risk that the cross-border transfer of registered offices will circumvent the legal, social and fiscal requirements of the European Union.

It amends with the same effect the tax rules applicable to foreign investment vehicles regulated by above-mentioned Council Directive 85/611/EEC (harmonised foreign UCITS) and the net operating result of which is distributed to Italian investors or the shares of which are held by Italian investment vehicles.

In order to clarify the effects of the scheme and the way in which it indirectly extends the tax reduction to non-specialised vehicles and to other participants, it is necessary to examine separately the different tax rules applicable to capital revenues accruing to investment vehicles and to their participants, as amended by Article 12 of Decree-Law No 269/2003.

Third, coherence: we have to ask ourselves whether our system of fiscal rules is complete.

The fact is that the bureaucratic, administrative and fiscal rules governing employment relationships in all of the Member States were devised against the backdrop of the operating conditions of medium to large-scale enterprises, without any attention being paid to the special features of small-scale enterprises.

Furthermore, it will reduce distortions of competition between mineral oils and the other energy products that have not been subject to Community tax legislation until now.

The concept of "Home State Taxation" is based on the idea of voluntary mutual recognition of tax rules.

The concept of 'Home State Taxation' is based on the idea of voluntary mutual recognition of tax rules.

The final goal is to eliminate these obstacles to the proper functioning of the internal market found in the Member States tax regimes.

The final goal is to eliminate obstacles to the proper functioning of the internal market found in the tax regimes applicable to parent companies and subsidiaries of different Member States.

The Committee also considered that Community-level reorganization of the electricity and gas sectors must go hand in hand with development of energy infrastructure and interconnections, and appropriate harmonization of Member States' energy policies and the financial, fiscal and environmental provisions governing these two sectors.

Thus, there is a strong community interest in Member States being able to enforce their tax laws effectively.

Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the Directive) aims at harmonising tax rules governing the relations between parent companies and subsidiaries of different Member States.

This is an increasingly significant commercial activity, largely directed at consumers, where the existing tax provisions discriminate against European business and give a significant tax-induced price advantage to the non-EU operator.

These items, together with their definitions, vary from country to country4 due to the remaining discrepancies in business practices, business legislation and taxation.

The text proposed avoids referring to companies that are considered as fiscally transparent by a Member State based on the tax regime applicable to them in their State of residence.

Frequently mentioned were administrative and regulatory burdens, especially complying with tax and employment requirements, which is complex, time-consuming and costly.

Such operations should not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States.

Such operations ought not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States.

In a number of countries, voluntary work is treated as equivalent to employment (in contradiction to Measure 4.d), especially in the case of long-term volunteering, and therefore subjected to the same regulations, mainly taxation, because pocket money and other benefits such as free board and lodging are considered as income.