Traduction de «Première base » (Français → Anglais) :

(c) there shall be added to the amount of the parent’s first instalment base for its taxation year immediately following its taxation year referred to in paragraph (a) the amount that is the proportion of the subsidiary’s first instalment base for its taxation year referred to in paragraph (a) that

(ii) its “second instalment base” for the particular year means the amount of the first instalment base of the new corporation for its first taxation year.

130. Welcomes the European Raw Materials Initiative, the European Innovation Partnership on raw materials and its strategic implementation plan, as well as the Resource Efficiency Roadmap; highlights the need to address resource scarcity for crucial resources such as water and calls on the Commission to continue work on its three-pillar raw materials strategy of international partnerships and trade, supply of raw materials in the EU, and resource efficiency, recycling and re-use; calls on the Commission to include the waste policy goals in the European Semester and in country-by-country recommendations and the national reform programme ...[+++]s; calls on the Commission to further develop sectoral benchmarks for resource efficiency, particularly for public procurement purposes; calls on the Commission to mainstream a 3R strategy (reduce, re-use, recycle) and to study cautiously proposals calling for the limitation of important raw materials; stresses the importance of a global certification scheme for first-treatment recycling of hazardous waste and for waste electrical and electronic equipment (WEEE) materials; points out that relevant building collection and recycling schemes exist in some Member States; notes that the European extractive industries display some of the highest standards in the world and calls on the Commission to evaluate within two years the proposal to establish a European Geological Institute; calls on the Commission to come up with measures seeking to harmonise rules and licensing procedures for raw materials extraction in the EU; calls on Member States, industry, geological institutes and the Commission to cooperate in mapping the location of raw materials;

130.Welcomes the European Raw Materials Initiative, the European Innovation Partnership on raw materials and its strategic implementation plan, as well as the Resource Efficiency Roadmap; highlights the need to address resource scarcity for crucial resources such as water and calls on the Commission to continue work on its three-pillar raw materials strategy of international partnerships and trade, supply of raw materials in the EU, and resource efficiency, recycling and re-use; calls on the Commission to include the waste policy goals in the European Semester and in country-by-country recommendations and the national reform programmes ...[+++]; calls on the Commission to further develop sectoral benchmarks for resource efficiency, particularly for public procurement purposes; calls on the Commission to mainstream a 3R strategy (reduce, re-use, recycle) and to study cautiously proposals calling for the limitation of important raw materials; stresses the importance of a global certification scheme for first-treatment recycling of hazardous waste and for waste electrical and electronic equipment (WEEE) materials; points out that relevant building collection and recycling schemes exist in some Member States; notes that the European extractive industries display some of the highest standards in the world and calls on the Commission to evaluate within two years the proposal to establish a European Geological Institute; calls on the Commission to come up with measures seeking to harmonise rules and licensing procedures for raw materials extraction in the EU; calls on Member States, industry, geological institutes and the Commission to cooperate in mapping the location of raw materials;

48. Welcomes the Commission communication of 16 December 2008 on a common understanding of the concept of tolerable risk of error as a sound methodological basis for an economic analysis of acceptable level of risk, and expects the Commission to take this work further when preparing its proposal on tolerable level of risk by budgetary area; recognises, in this context, the importance of that communication as an initial basis for discussion, from a strictly economic perspective, on 'tolerable level of risk' for two Union spending areas, i.e. the Structural Funds and the EAFRD; calls, however, for this dialogue between external auditor a ...[+++]nd audited party to continue to comply with international auditing standards which stipulate that it is for the external auditor to decide which risks he should take as the basis for his judgment as to the choice of audit procedure;

50. Welcomes the Commission communication of 16 December 2008 on a common understanding of the concept of tolerable risk of error as a sound methodological basis for an economic analysis of acceptable level of risk, and expects the Commission to take this work further when preparing its proposal on tolerable level of risk by budgetary area; recognises, in this context, the importance of that communication as an initial basis for discussion, from a strictly economic perspective, on 'tolerable level of risk' for two Union spending areas, i.e. the Structural Funds and the EAFRD; calls, however, for this dialogue between external auditor a ...[+++]nd auditee to continue to comply with international auditing standards which stipulate that it is for the external auditor to decide which risks he should take as the basis for his judgement as to the choice of audit procedure;