Traduction de «Enquête dans un centre commercial » (Français → Anglais) :

Are Articles 2(1) and 4(1) of the Sixth Directive (1) to be interpreted to the effect that, in circumstances such as those of this case (in which a person buys plots of land acting as a natural person, without being charged any input VAT, then acting as a sole trader builds on those plots a shopping centre, enters as assets of his business on the basis of national accounting rules only some of the plots on which he built the shopping centre and then sells the centre together with all the plots of land to the developer), such a person ...[+++]must, because he has not entered certain plots of land as assets of his business or included those plots in the VAT system, be considered not to be obliged to calculate and pay output VAT?

When examining the benefit received by a party during a specific IP the applicable commercial credit rate prevailing in the market during the IP is normally compared to the rate paid on the loan received during the IP, and this was done here.

By 2013, the EU will establish, within existing structures, a cybercrime centre , through which Member States and EU institutions will be able to build operational and analytical capacity for investigations and cooperation with international partners[23]. The centre will improve evaluation and monitoring of existing preventive and investigative measures, support the development of training and awareness-raising for law enforcement and judiciary, establish cooperation with the European Network and Information Security Agency (ENISA) and interface with a network of national/governmental Computer Emergency Response Teams (CERTs).

Whereas undertakings located approximately 200 km from a relatively large shopping centre on the other side of the border are exposed to competition, according to the findings of the ECON report, undertakings located closer to the border, but without having any large shopping centre on the other side, are not exposed to competition.

(15) It is necessary to lay down the manner in which interested parties should be given notice of the information which the authorities require; interested parties should have ample opportunity to present all relevant evidence and to defend their interests; it is also necessary to set out the rules and procedures to be followed during the investigation, in particular the rules whereby interested parties are to make themselves known, present their views and submit information within specified time limits, if such views and information are to be taken into account; whilst respecting commercial confidentiality, it is necessary to allow i ...[+++]nterested parties access to all information pertaining to the investigation which is relevant to the presentation of their case; it is necessary to provide that, where parties do not cooperate satisfactorily, other information may be used to establish findings and that such information may be less favourable to the parties than if they had cooperated.

Cities compete with each other to attract investment and offer incentives such as greenfield sites where construction costs are lower for new commercial projects. However, the siting of employment, retail and leisure centres outside urban areas, for instance around motorway junctions, undermines the economic viability of the city centre as a commercial district, encourages car use and excludes citizens who do not have access to a car from these jobs and services.