Traduction de «Obligation à force libératoire fiscale limitée » (Français → Anglais) :

limited tax bond

limited tax bond

(a) as regards paragraph 3, it is understood that nothing contained therein shall require a Contracting State to allow the total deduction of certain expenses when they are limited in some way in the determination of profits under its domestic tax legislation or to allow the deduction of any expenditure which, by reason of its nature, is not generally allowed as a deduction under the taxation laws of that State;

Hence, if the provisions of the 1990 Law, as amended by the 1996 Law and the secondary regulatory provisions applicable, in that they provide that the rate of the contribution in full discharge of liabilities is calculated so as to equalise the levels of wage-based social security contributions and tax payments between France Télécom and the other undertakings in the telecommunications sector subject to the ordinary social security arrangements, by limiting the calculation to the risks which are common to the ordinary employees and th ...[+++]e State civil servants, were to remain unchanged, the aid granted to France Télécom until the expiry of the financial obligations assumed by the French State instead of France Télécom pursuant to the 1996 Law would not comply with the principle of proportionality.

If you simply said that the value of your liability is limited to what you realize on disposition, the individual would still have all the accumulated capital losses associated with the depreciation of those securities and would be able to apply those capital losses over any future capital gains.

83. Notes the continuation of the EU human rights consultations with Russia; supports the Council in its aim of developing those consultations into a frank and genuine EU-Russia human rights dialogue and calls for the involvement of the European Parliament and of European and Russian NGOs in such a process; regrets that the EU has had only limited success in bringing about policy change as a result of raising difficult issues such as the situation in Chechnya, impunity and the independence of the judiciary, the treatment of human rights defenders, the independence of the media and freedom of expression, the treatment of ethnic minorities, respect for the rule of law and human rights protection in the armed ...[+++]forces, discrimination based on sexual orientation as well as other issues; is concerned about Russian legislation limiting the activities of NGOs; deplores the fact that journalists and human rights defenders have been threatened and remains appalled at the murder of Anna Politkovskaja; expects that Russia will take further measures to protect freedom of expression and the security of journalists and human rights defenders; considers, in this regard, that Russian cooperation with UN human rights mechanisms as well as the ratification of all relevant human rights conventions should be regarded as a priority by the EU; is concerned about allegations that the Russian government is behind the poisoning of Alexander Litvinenko, who died in November 2006 in London; expresses concern at new allegations being brought against Mikhail Khodorkovsky, the former Yukos chief detained in 2003, and is equally concerned about his alleged treatment while in detention; urges the Commission and the Council to raise such cases with Russian authorities at the highest level and in the new Partnership and Cooperation Agreement with Russia; urges the Commission to lay down clearer obligations and establish more efficient monitoring mechanisms, in addition to the human rights cl ...