Traduction de «Detailed Claim Capital Costs » (Anglais → Français) :

The mechanic would be allowed to claim capital cost allowance on tools over $250 and, therefore, over time deduct the full cost of the tools for income tax purposes.

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission in respect of specifying the details concerning applications, requests, certificates, claims, regulations, notifications and any other document under the relevant procedural requirements established by this Regulation as well as in respect of maximum rates for costs essential to the proceedings and actually incurred, details concerning publications in the European Union Trade Marks Bulletin and the ...[+++] Official Journal of the Office, the detailed arrangements for exchange of information between the Office and national authorities, detailed arrangements concerning translations of supporting documents in written proceedings, exact types of decisions to be taken by a single member of the opposition or cancellation divisions, details of the notification obligation pursuant to the Madrid Protocol, and detailed requirements regarding the request for territorial extension subsequent to international registration.

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 32009R0987 - EN - Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems (Text with relevance for the EEA and for Switzerland) - REGULATION - (EC) No 987/2009 - OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL // of 16 September 2009 // laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems // Implementing provisions for bilateral agreements remaining in force and new bilateral implementing agreements // (referred to in Article 8(1) and Article 9(2) of the implementing Reg ...[+++]ulation) // Special schemes for civil servants // (referred to in Articles 31 and 41 of the implementing Regulation) // Member States claiming the reimbursement of the cost of benefits in kind on the basis of fixed amounts // (referred to in Article 63(1) of the implementing Regulation) // Details of the database referred to in Article 88(4) of the implementing Regulation // Member States determining, on a reciprocal basis, the maximum amount of reimbursement referred to in the third sentence of Article 65(6) of the basic Regulation, on the basis of the average amount of unemployment benefits provided under their legislations in the preceding calendar year // (referred to in Article 70 of the implementing Regulation)

18 (1) Where the capital cost to a taxpayer of any depreciable property that was acquired by the taxpayer before 1972 was required by any provision of the old law to be determined for the purpose of computing the amount of any deduction under any such provision in respect of that property, or would have been required by any provision of the old law to be determined for that purpose if any deduction under any such provision had been claimed by the ta ...[+++]xpayer in respect of that property, the amount of the capital cost so required to be determined or that would have been so required to be determined, as the case may be, shall be deemed, for all purposes of the amended Act, to be the capital cost to the taxpayer of that property.