Übersetzung für "Carry forward losses" in Deutsch

That is why a facility to carry forward losses and enter them in the accounts would have a significant impact.

However, the carry-forward of losses provided for in the proposed directive falls short of immediate loss compensation.

Loss carry forward enables those losses to be taken into account over the life cycle of a company.

Based on that premise, taxpayers should be allowed to carry losses forward indefinitely without restrictions on the deductible amount per year.

Since carry-forward of losses is intended to ensure that a taxpayer pays tax on its real income, there is no reason to place a time limit on carry forward.

Since the carry-forward of losses is intended to ensure that a taxpayer pays tax on its real income, there is no reason to place a time limit on carry forward.

There, the Commission declared incompatible with the internal market an exception to §8c(1) KStG allowing companies acquired by venture capital companies to carry forward losses despite the change in ownership.

By way of departure from the reference scenario, §8c(1a) KStG enables companies that are, or are at risk of being, insolvent or over-indebted at the time of their acquisition for the purpose of restructuring to carry forward their losses, provided that certain conditions are met (see recital 14).

The second measure (also registered under N 221/08) mitigates the restrictive anti-abuse rules on loss deduction, allowing TEs to carry forward the losses if a VCC acquires their shares.

Secondly, the Commission notes that this argument contradicts Germany’s statement that the inability to carry forward losses constitutes an obstacle to restructuring.

Therefore, as all the requirements laid down in Article 107(1) TFEU are met, the Commission takes the view that the scheme on the tax carry-forward of losses in the case of restructuring of companies in difficulty constitutes State aid within the meaning of that article.

The MoRaKG would relax the loss carry forward rules for TEs acquired by VCCs, as it would enable TEs with a significantly modified ownership structure to carry forward losses which would otherwise lapse under the basic rule.

Under §8(1) KStG, this possibility to carry forward losses also applies to entities subject to corporate income tax.

The possibility of carry-forward of losses resulted in trade in empty-shell companies (Mantelgesellschaften), which had long ceased any economic activity but still retained losses that had been carried forward.

The legislator was aware that the change meant that, in the case of a restructuring of an undertaking in difficulty which implied a change in ownership, carry-forward of losses would no longer be possible.

It provides them with the possibility to carry forward fiscal losses, i.e. taxable income in future tax years may be reduced by setting-off the losses incurred in the past.

The clause departs from the general principle in the corporate tax law of Germany, among other countries, that prevents the carry forward of losses for fiscal purposes precisely when there has been a significant change in the shareholding structure of the company concerned.

Indeed, both companies could be loss making, but only the former are eligible for the carry forward of such losses under the Sanierungsklausel.

The Commission's decision in no way challenges the mechanism of carry forward of losses in the tax system which apply to all tax payers in a non discriminatory way.

It is of course for the Member States to decide whether companies can carry forward losses in order to reduce their tax burden in future years by setting off those losses from the taxable income.