Übersetzung für "Steuerlich behandeln" in Englisch

It has opted to treat domestic and foreign investors equally from a fiscal point of view.

We therefore call for cross-border mergers to be treated in exactly the same way as national mergers for tax purposes; in other words, they should not create any additional tax liability for investors.

However, the most important fact from a political viewpoint is, I believe, that the Commission has, to this end, taken Article 299(2) of the Treaty as the legal basis for implementing a temporary and proportional derogation from Articles 23, 25 and 90 when applying the Community provisions that allow the Spanish authorities to discriminate in fiscal terms regarding certain Canary Island products.

The Court had previously examined the tax treatment by Member States of charities established in other Member States as well as of donations to such entities.

The host Member State should give these contributions the same tax treatment as it gives to contributions made to approved supplementary schemes established in its own territory.

At the same time, it is necessary to ensure that Member States do not discriminate against foreign public benefit purpose entities and their donors.

The Commission acknowledges the recent trend in many Member States to provide more favourable tax treatment for R & D and welcomes these efforts to raise R & D business expenditure.

These are the criteria that Member States use when deciding whether to treat a non-resident company as fiscally transparent.

It is also necessary to clarify the tax treatment of the supply of services putting equipment at a customer’s disposal with a view to carrying out work on immovable property.

The Commission has therefore, on the one hand, formally requested Denmark to change its tax legislation and give pension contributions paid to pension funds located in other Member States the same tax treatment as contributions to domestic funds.

As regards the need to preserve the tax base of the Member State, the Court points out that any tax advantage for providers of services resulting from the low taxation to which they are subject in the Member State of establishment cannot be used by another Member State to justify less favourable treatment in tax matters given to recipients of services established in the latter State.

The free movement of capital is facilitated by Member States giving the same tax treatment to dividends and interest received by IORPs investing in their territory but established elsewhere in the European Economic Area (EEA).

Member States cannot provide for a less favourable tax treatment of an inherited business merely because its employees are located abroad.

Some companies exploit the fact that Member States treat the same income or entities differently for tax purposes (hybrid mismatches).They take advantage of these mismatches to deduct their income in both countries or to get a tax deduction in one country on income that is exempt from tax in the country of destination.

Some companies exploit the fact that Member States treat the same income or entities differently for tax purposes (hybrid mismatches).They take advantage of these mismatches to deduct expenses in both countries or to get a tax deduction in one country on income that is exempt from tax in the country of destination.

The Commission has formally requested Belgium, France, Spain and Portugal to change their tax legislation and give pension contributions paid to pension funds located in other Member States the same tax treatment as contributions to domestic funds.

Member States treating non-resident corporate taxpayers as fiscally transparent should apply the benefits of Directive 90/435/EEC to them.

Finally, a new title is being added to the Directive to provide for the tax regime that would apply in the case of a transfer of the registered office of the SE and of the SCE13.

If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or Switzerland or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.

If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or Liechtenstein or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.

It permits the decoupling of tax arrangements for fuels used for commercial purposes and for other purposes under certain conditions.

It is clear from the developing direct taxation case law of the European Court of Justice that there are no grounds justifying a tax treatment of schemes operated by pension institutions established in other Member States which is less favourable than that of schemes operated by resident pension institutions.

It is contradictory to say, on the one hand, that heating oil should be treated with circumspection in view of competition from other energy sources, and, on the other, for certain countries to increase excise duties on heating oil by some 38% of the pre-VAT price.

In two judgments the Court confirmed its previous case-law according to which Article 95 prohibits Member States from treating differently for tax purposes domestic products and similar imported products.

Fortunately, many countries have double tax agreements, which usually provide rules to determine which of the two countries can treat you as a resident.

This freedom implies that a Member State must provide equal tax treatment of an individual who is a resident of one Member State and has his/her income entirely or almost exclusively from work performed in another Member State.

We will process your data for commercial, administrative, accounting and fiscal management.

Would the Commissioner confirm that policies adopted by the Member States for collection of Community-based taxes like VAT and excise duties in their rush to bolster their public finances do not contravene the Treaty requirements to treat Community-based taxes in the same way as Member-State-based taxes.

Extension of the coverage and the scope of double tax conventions in terms of addressing triangular solutions and how to treat entities and taxes not covered by Double Tax Conventions (DTC) within the EU, with a proposal for enhanced dialogue between MS in case of disputes.

The Commission intends to examine with MS and experts ways of addressing triangular situations39, and how to treat entities and taxes not covered by DTC within the EU.

Hybrid mismatches occur when countries treat the same income or entities differently for tax purposes.

In order to improve the effectiveness of recoveries, a provision should be introduced under which the Member States should be required to treat Community claims in the same way as claims of a fiscal nature within their own jurisdiction