Übersetzung für "Special tax regime" in Deutsch

The rules of this Directive shall not apply to a shipping company under a special tax regime.

In the Commission Decision of 5 June 2002 [48], the Commission examined the Italian law which provided for a special tax regime for joint stock companies with a majority public shareholding set up under a specific law.

In the light of this the Commission accepted that the general principle of tax neutrality in Italian law was similarly applied with regard to the situations falling within the special tax regime.

Under this scheme a company can benefit from a special tax regime on its export turnover.

According to the Court, the General Court was entitled to find that the special tax regime to which France Télécom was subject (from 1994 to 2002) constituted State aid.

Following an in-depth investigation, the European Commission has concluded that the special tax regime available to so-called "Headquarters and Logistic Centres" located in France breaches EU State aid rules.

A shipping company under a special tax regime shall be taken into account for the purpose of determining the companies which are members of the same group as referred to in Article 3.

The special tax regime applicable in France to takeovers of ailing companies under Article 44f of the General Tax Code provides for total exemption of profits for a period of two years in the case of companies newly set up to take over the assets of companies which have been, or are about to be, wound up.

Following an in-depth investigation initiated in April 2002, the European Commission has concluded that the special tax regime available to the activities of the so-called “US-Foreign Sales Corporations” located in Belgium does not meet the requirements of the EU State aid rules.

This special tax regime was initially approved by the Commission in 1995 with a view to enhance the development of financial markets in East European Countries and countries of the former Soviet Union.

A special tax regime exists for the“personally owned company”, which exempts these companies from the personal income tax.

The European Commission has declared illegal the special tax regime available to so-called coordination centres located in the Spanish province of Biscaye, in the Basque region.

Through this special tax regime and the low trading margins silver buyers have the advantage that the previous rate of VAT has been preserved almost exactly.

Plus the special tax regime for non-habitual residents allows pensioners, high net-worth individuals and entrepreneurs to benefit from a low income tax burden for ten years, with no double taxation.

Due to its special tax regime, the geographical areas corresponding to the Canary Islands, Ceuta and Melilla are considered to be non-EU territories for these purposes.

In the context of intellectual property rights (IP), a special tax regime applies in Liechtenstein (IP-box) under which proceeds from such IP rights come under preferential taxation.

Certain countries have special tax regimes for specific locational zones.

It is also recommended that the Code of Conduct is extended in scope to include special tax regimes for wealthy individuals.

The Committee encourages the Member States to abolish these special tax regimes.

The European Commission has declared illegal the special Luxembourg tax regimes available to so-called coordination centres and finance companies.

What special tax regimes do exist?

This could be achieved through simple rules and broad tax bases, avoiding loopholes, inefficient tax expenditures, special tax regimes and unnecessary exemptions.

The scheme was abolished by the Spanish government earlier this year after the Commission started formal proceedings against it and 10 other special corporate tax regimes in July 2001 over concerns that they were distorting competition and trade in the European Union.

Over the last ten years, several Member States have also introduced special tax regimes for IP rights that are supposed to stimulate innovation and investments in new technologies.

Specific public aid schemes and special tax regimes are being granted in order to take account of their situation.

The headline corporate tax rate is not usually the main motivation for companies that shift profits in the EU opaque tax rulings, special tax regimes and loopholes in national tax laws are far greater incentives for aggressive tax planners.

The headline corporate tax rate is not usually the main motivation for companies that shift profits in the EU – opaque tax rulings, special tax regimes and loopholes in national tax laws are far greater incentives for aggressive tax planners.

The code covers tax measures (legislative, regulatory and administrative) which have, or may have, a significant impact on the location of business in the Union, and special tax regimes for employees.