Translation of "Steuerlichen vorteil" in English

There is also a tax advantage to consider when buying a house.

One way to gain financial freedom reverse mortgage is by gaining a huge tax advantage.

It now has to be examined whether Act No 97-1026 addressed all the tax implications of such ‘clarification’ and, if not, whether a tax concession was thus granted to EDF.

Moreover, it is appropriate to recall that aggressive cross-border tax-planning arrangements, the main purpose or one of the main purposes of which is to obtain a tax advantage that defeats the object or purpose of the applicable tax law, are subject to the general anti-abuse rule as set out in Article 6 of Council Directive (EU) 2016/1164.

In recent years, the financial system has enjoyed a light tax burden: financial services are exempt from paying VAT, netting the sector a yearly EUR 18 billion tax concession.

Member States shall not apply paragraph 1 where an entity is tax resident in a Member State or in a third country that is party to the EEA Agreement or in respect of a permanent establishment of a third country entity which is situated in a Member State, unless the establishment of the entity is wholly artificial or to the extent that the entity engages, in the course of its activity, in non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage.

The second tax advantage lies in the fact that agricultural cooperatives are no longer subject, when selling B diesel to non-member third parties, to the maximum limit of 50 % beyond which they lose their preferential tax treatment.

The measure at issue is clearly discriminatory as it gives Spanish operators a clear fiscal and monetary benefit that foreign operators are not able to enjoy.

In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in point 4.2, national authorities are invited to compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).

It was necessary, in the event of an early transfer of title, in order to ensure the maintenance of the tax advantage resulting from the deduction of the depreciation under conditions of ordinary law.

According to these interested parties it could not therefore reasonably be supposed that the combined provisions of Articles 39 C and 39 CA of the General Tax Code conferred a selective tax advantage on the members of EIGs.

As a result, extra-Community acquisitions that could have led to the tax amortisation of goodwill — as in the case of a majority shareholding — may be excluded from this tax advantage because it is impossible to perform business combinations.

As regards the need to preserve the coherence of the tax system, the Court states that, if an argument based on such a justification is to succeed, it is necessary that there be a direct link between the tax advantage concerned and the compensating of that advantage by a particular tax levy, with the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question.

In response to various requests for information from the Commission, the Belgian authorities have confirmed the existence of this arrangement, which did not in their view entail any tax benefit for UMICORE.

The result is that the tax system is effectively crystallising consumer tastes by consolidating the advantage given to beer and discriminating against wine from other Member States.

For the purposes of calculating the tax base under the rules of this Directive, a Member State shall disregard an arrangement or a series of arrangements which, having been put in place for the essential purpose of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine, having regard to all relevant facts and circumstances.

Non-genuine arrangements or a series thereof carried out for the essential purpose of obtaining a tax advantage that defeats the object or purpose of the otherwise applicable tax provisions shall be ignored for the purposes of calculating the corporate tax liability.

Thus, legal and judicial questions easily arise as many of these new services may have a financial, legal and/or fiscal advantage in competition with traditionally provided services.

The same holds true for property in urbanistic redevelopment areas – and by the way, this tax advantage is also granted to owner occupants, which can be a great advantage for many property buyers (hint: partially use it himself, partially rent it out, for instance).

Even if the employer does not finance the costs themselves, everyone who opts for a leased bike has a financial (fiscal) advantage.

Various hybrid structures use such mismatches between tax systems in order to obtain tax advantages.

The possibility of a tax-free capital gain when the shares are held in the shareholder's private assets is a clear tax advantage.

Then you will want to find a trusted advisor when setting up in the right jurisdiction and doing it in such a way as to maximize tax advantage and profit potential.

You may be able to claim a tax benefit in your local country related to any U.S. withholding tax deducted from your earnings.