Traduction de «c i r cir » (Anglais → Français) :

colour infra-red [ C.I.R.,CIR | color infra-red ]

Federal Court Immigration Rules [ F.C.I.R | Rules of the Federal Court of Canada Respecting the Practice and Procedure for Applications for leave, Applications for Judicial Review and Appeals under the Immigration Act ]

carrier-to-interference ratio [ CIR | carrier to interference ratio | carrier-interference ratio | C/I ratio ]

A rare cancer of cervix uteri derived from neural crest cells, histologically composed of small, round neoplastic cells with variable degree of neural, glial and ependymal differentiation. Macroscopically, the tumor is often a large, soft, poorly cir

Interministerial Intelligence Committee | CIR [Abbr.]

Common Implementing Regulation | Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action | CIR [Abbr.]

current industrial report | CIR [Abbr.]

criterion referenced instruction | C.R.I.

CIR will not exceed [45-65] %, unless the GDP growth is below 2 % at that time, in which event its CIR will not exceed [50-70] %.

Declare that the Portuguese Republic has failed to fulfil its obligations under Articles 21 TFEU, 45 TFEU and 49 TFEU and Articles 28 and 31 of the EEA Agreement in adopting and maintaining in force legislation, in the form of Articles 10 and 38 of the Código do imposto sobre o rendimento das pessoas singulares (Law on the income tax of natural persons) (‘the CIRS’), pursuant to which a taxable person who (i) exchanges shares and transfers his place of residence abroad or (ii) transfers assets and liabilities relating to an activity carried out on an individual basis in return for shares in a non-resident company, must, in the former case, include, in relation to the transactions in question, any income not taxed in the last fiscal year in ...[+++]which the taxable person was still regarded as a resident taxpayer, whereas, in the latter case, he does not benefit from a deferment of tax resulting from the transaction in question;

On the other hand, in accordance with Article 38(1)(a) of the CIRS, the transfer to an undertaking of assets and liabilities related to the exercise of an economic or professional activity by a natural person in exchange for shares is tax exempt at the time of transfer if, among other conditions, the legal person to which the assets and liabilities are transferred has its seat or registered office in Portugal.

Pursuant to Article 10(10) of the CIRS, the same tax regime is applicable to the allocation of shares in the case of mergers or the division of companies, to which Article 74 of the Código do imposto sobre o rendimento das pessoas colectivas (Law on corporate taxation) applies.