Übersetzung für "Aufrechnen gegen" in Englisch

Therefore, these ex post lessons must offset what existed in the past with what, with difficulty, the international community and the Karzai Government are trying, clearly with numerous problems, to establish.

Refusal of payment as well as balancing the costs out against any claims of the buyer are not allowed.

If one wishes to introduce a benchmark for the treatment of translation differences on shortterm items, it is suggested that method c) be chosen as the benchmark method -recognising all positive and negative translation differences in the profit and loss account.

Tax is generally payable in two equal instalments the first nine months after the end of the accounting period and the second after a further 6 months. Avance Corporation Tax or Précompte is not payable.

The offsetting against payment claims of Ansmann AG is only permitted with claims that have been determined final and binding or which are undisputed.

Offsetting the purchaser's claims against our claims is only permitted if those claims are undisputed or legally established.

A set-off against our claims with counterclaims, of whatever kind, is excluded.

If the Commission gets its way, they will be forced to land everything they catch and count their quota against the national one.

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

For the special reserves of EUR 3,4 million, the Greek authorities claim that these have been taxed in accordance with the tax laws in force at the time of their creation, so that no tax advantage is to be gained when netting them with old losses.

The Commission therefore assumes that the netting of this amount with old losses also should be taxed by 10 % according to normal tax laws.

To the extent that the company should have been taxed by 10 % on the above-referenced amount, the Commission concludes that the aid amount of EUR 2,56 million in the form of a tax exemption for netting the amount involved with old losses, is not compatible with the common market.

With regard to the capital reserves, which are the subject of the Commission’s investigation in this case, Elefsis Shipyards noted that the Commission should investigate whether the tax rate, which under normal Greek legislation would have been applicable to the use of such capital reserves to offset losses, had Law 2941/2001 not been enacted, equates to 10 %.

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

Ultimately, Member States should consider counting by-catch species against the quota of the target species, depending on the conservation status of the by-catch species.

Comparability in both directions would be ensured by additional disclosure in the notes to the accounts (paragraph 38).

This division, however, is omitted in this case and when the sum is set off against the already stuffed bits, a multiplication by the factor of 270 is taken into account as will be further explained hereinbelow.

Duty is payable on the consideration (price) recited in the instrument of conveyance or transfer.