Traduction de «Déduction pour biens non commerciaux » (Français → Anglais) :

KIRKBI Invest A/S, which controls Boston Holding, develops play and teaching materials for children (Lego) and operates theme parks William Demant Invest, which controls KIRKBI jointly with the Kristiansen family, supplies products and equipment that assist individuals in hearing and communication as well as non-invasive orthopaedics, assisted reproductive technology solutions and investment in commercial real estate.

Export controls need to protect legitimate trade from the risks associated with illicit transactions at a time when trade flows are becoming more complex and vulnerable, as a more rapid and dematerialized global trade emerges from the multiplication of cross-border flows of goods, investment, services, know-how and people associated with international production networks.

Value added at basic prices can be calculated from turnover (excluding VAT and other similar deductible taxes directly linked to turnover), plus capitalised production, plus other operating income plus or minus changes in stocks, minus the purchases of goods and services, minus taxes on products which are linked to turnover but not deductible plus any subsidies on products received.

Current Belgian rules provide that a notional interest deduction is granted for Belgian real estate and permanent establishments, while no deduction is granted for foreign real estate and permanent establishments.

This activity would, as far as comparison is concerned, be permitted when the following conditions were met: - it is not misleading according to Directive 84/450/EEC; - it compares goods or services meeting the same needs or intended for the same purpose; - it objectively compares one or more material, relevant, verifiable and representative features of those goods and services, which may include price; - it does not create confusion in the market place between the advertiser and a competitor or between the advertiser's trade marks, trade names, other distinguishing marks, goods or services and those of a competitor; - it does not discredit or denigrate the trade marks, trade names, other distinguishing marks, goods, services or activit ...[+++]ies of a competitor; - for products with designation of origin, it relates in each case to products with the same designation (account should be taken here of the provisions resulting from Regulation No 2081/92 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs, in particular Article 13 thereof, as well as the other Community provisions adopted in this connection in the agricultural sphere); - it does not take unfair advantage of the reputation of a trade mark, trade name or other distinguishing marks of a competitor or of the designation of origin of competing products.

The Commission proposal provides for the following: with respect to cultural workers: a system for spreading such workers' incomes over several tax years in applying income taxes; with respect to cultural foundations: appropriate tax exemption for cultural foundations approved by Member States; with respect to patronage: appropriate tax deductions for gifts and bequests to approved cultural bodies or institutions, and tax deductions applicable to patronage where a cash gift or bequest is made to an approved body or person in a Membe ...[+++]r State other than that in which the patron is resident; with respect to succession duty: the system whereby succession duty can be settled through the surrender of works of art approved by the competent authorities; with respect to the private architectural heritage: an abatement from the valuee of buildings forming part of that heritage which are subject to "cultural servitudes" arising either from legislation relating to listed buildings or from the fact that they are open to the public, where that value serves as a basis for calculating such taxes as land tax, transfer dduty, annual wealth tax and succession duty; and the deduction from the taxable incomes of the taxpayers concerned of expenditure inccurred in conserving and maintaining those buildings; with respect to cultural investments: a system which does not impose tax disadvantages on cultural investments, and in particular will eliminatee possible tax obstacles to the development of cinema and television co-productions; with respect to widening the audiance: that the Member States will not discourage demand for cultural goods and services by applying high rates of value added tax or of other taxes (1) COM(85) 194 - 2 - The Commission has chosen to couch its proposal in the form of a Resolution so that the Council and the Ministers responsible for Cultural Affairs meeting within the Council can enter into a definite political commitment which at the same time forms the f ...