Traduction de «Twenty-One-Year Deemed Disposition Rule » (Anglais → Français) :

[11] This is justified for several reasons: firstly, family reunification is not simply regulated by national laws since many international and regional instruments lay down rules or principles on this issue; secondly, family reunification has been one of the main vectors of immigration over the last twenty years; thirdly, it is an essential element in the integration of persons already admitted and finally, this subject has been a priority for the Council since 1991.

(4.3) Where, in respect of one or more dispositions of eligible capital property by a taxpayer, an amount that is described in paragraph (a) of the description of E in the definition “cumulative eligible capital” in subsection 14(5) in respect of the taxpayer is established by the taxpayer to have become a bad debt in a taxation year, the taxpayer is deemed to have an allowable capital loss from a disposition of capital property in the year equal to the lesser of

80.6 (1) If a synthetic disposition arrangement is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is one year or more, the taxpayer is deemed

18. Points out that 2011 was the second full year in which the new Statute for Members and the Statute for Assistants has been in force (both effective as of 14 July 2009); notes that the Implementing Measures for the Statute for Assistants have been amended four times in those two years for the application of Title VII of the Conditions of Employment of Other Servants of the European Communities (CEOS) and the Implementing Measures on the basis of proposals from the Temporary Evaluation Group and the Secretary-General; recalls that the implementation of Title VII of the CEOS created a single scheme governing the status of accredited parliamentary assistants (APAs) working in Parliament's three working places, which replaced ...[+++]twenty-seven different national systems of contractual relationships, taxation and social security and that currently there is no evidence that would suggest a need to adapt the rules applying to parliamentary assistants contained in Title VII of the CEOS; suggest a full evaluation of the Statute of Assistants including possible adaptations of the rules before the next European elections;