Traduction de «receipts from business activity » (Anglais → Français) :

Charities must also provide detailed financial information regarding their financial activities during the year. The information generally includes: the charity's assets and liabilities; the charity's sources of revenues, including the total amount for which it issued donation receipts; income earned from business activities and the amount of government grants received; and the charity's expenditures, including the aggregate amount spent on charitable activities, admini ...[+++]stration, fundraising and political activities.

Delegated acts should also be adopted to specify the criteria to be used by competent authorities to assess whether AIFMs comply with their obligations as regards their conduct of business, their obligation to act in the best interests of the AIFs or the investors of the AIFs they manage and the integrity of the market; to have and employ effectively the resources and procedures that are necessary for the proper performance of their business activities; to take all reasonable steps to avoid conflicts of interest and, where such conf ...[+++]licts cannot be avoided, to identify, manage and monitor, and where applicable, disclose, those conflicts of interest in order to prevent them from adversely affecting the interests of the AIFs and their investors and to ensure that the AIFs they manage are fairly treated; to comply with all regulatory requirements applicable to the conduct of their business activities so as to promote the best interests of the AIFs or the investors of the AIFs they manage and the integrity of the market; and to treat all AIF investors fairly.

60. Member States or their competent authorities shall require an electronic money institution which carries on any of the activities referred to in Article 8(1)(a) to (d) and, at the same time, is engaged in other business activities referred to in Article 8(1)(e) to safeguard funds that have been received from the payment service users or through another payment service provider for the execution of payment t ...[+++]ransactions, in accordance with the provisions of Article 9(1), (2) and (4) of Directive 2007/64/EC.

4. Reduce administrative burdens and promote entrepreneurship Building on the Small Business Act, and in order significantly reduce administrative burdens on business, promote their cash flow and help more people to become entrepreneurs, the EU and Member States should: Ensure that starting up a business anywhere in the EU can be done within three days at zero costs and that formalities for the hiring of the first employee can be fulfilled via a single access point; Remove the requirement on micro-enterprises to prepare annual accounts (the estimated savings for these companies are € 7bn per year) and limit the capital requirements of t ...[+++]he European private company to one euro; Accelerate the adoption of the European private company statute proposal so that from early 2009 it can facilitate cross border business activities of SMEs and to allow them to work under a single set of corporate rules across the EU; Ensure that public authorities pay invoices, including to SMEs, for supplies and services within one month to ease liquidity constraints and accept e-invoicing as equivalent to paper invoicing (this could deliver cost reductions of up to 18 € Bn); any arrears owed by public bodies should also be settled; Reduce by up to 75% the fees for patent applications and maintenance and halve the costs for an EU trademark.

In particular, they are not forbidden to carry on a trade or business activity, it being however understood that the receipt of income from that activity is regulated.

- Concerning the limitation of the right to deduct in respect of all taxable persons in receipt of subsidies intended to fund their trade or business activities by application of a proportion the denominator of which includes those subsidies