Traduction de «Cession assujettie à un droit d'usage » (Français → Anglais) :

1. In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective business use for transactions giving rise to a right of deduction .

1. In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective business use for transactions giving rise to a right of deduction.

– extension of optional use of a reverse charge mechanism for specified supplies to taxable persons such as: services relating to buildings and associated supplies of staff; waste, scrap and recyclable materials; land and buildings in respect of which the option to tax has been exercised; goods taken as security; goods sold in the course of the exercise of an assignee’s rights following the cession of the reservation of ownership; opted land and buildings in the course of a judicial liquidation. These are the identified areas tha ...[+++]t have proved to be troublesome for the MS, and the regular provisions are insufficient.

Capital gains resulting from the disposal of immovable property intended for use by the taxpayer or his family as their permanent abode are exempted from income tax under, amongst others, the condition that the realisation value is reinvested in the acquisition of other immovable property to be used solely for the same purpose and which is located on Portuguese territory.

For the purpose of conveying a signal to farmers regarding the social value of the resource in question or the actual cost thereof, there are effective options such as the temporary transfer of their rights to other applicants.

He recommended that the Court reply as follows: (1) The assignment of rights to exhibit motion pictures by a film-production undertaking does not come within the scope of the transitional exemption provided for in Article 28(3)(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes · Common system of value added tax: uniform basis of assessment, read in conjunction with point 2 of Annex F to that Directive; (2) It follows, in particular, from Articles 2(1), 6(1) and 17 of the Sixth Council Directive that a person who makes taxable supplies of exclusive rights to exhibit motion pictures may rely upon ...[+++] those provisions against a national tax authority which refuses to permit it to make a VAT declaration in which that person seeks to deduct the VAT component of the goods and services used for the purposes of producing the films in question from the VAT which should have been included in the price charged on the assignment of those rights; (3) The failure of a taxable person to add the value of the output tax at the time of calculating the price of the assignment of exclusive rights to exhibit motion pictures cannot affect the right of that taxable person, who has made the assignments in question, to deduct from the VAT which he ought to have paid in respect of those assignments the VAT component of the goods and services supplied to him for the purposes of making the motion pictures that were the subject-matter of the assignments.