Traduction de «Taux légalement exigible » (Français → Anglais) :

(b) tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

Order EASA to pay the applicant an amount fixed ex aequo et bono at EUR 350 000,00 by way of compensation for the non-material and professional damage he has suffered, with interest for delayed payment at the legal rate from the date at which that amount becomes due;

In its judgment delivered today, the Court replies by stating that EU law (in particular the principle of fiscal neutrality) does not preclude local urban transport carried out, on the one hand, by taxi and, on the other hand, by minicab from being subject to different rates of VAT (one a reduced rate and the other the standard rate), in so far as two conditions are satisfied: (1) by reason of the different statutory requirements to which those two types of transport are subject, transport by taxi must constitute a concrete and specific aspect of the category of services at issue (transport of passengers and their accompanying luggage); ...[+++] and (2) those differences must have a decisive influence on the decision of the average user to use one such type of transport or the other.

119. Takes note of the Court of Auditors' approach which for the first time included cross compliance infringements in the calculation of the error rate as ‘cross- compliance obligations are substantive legal requirements that must be met by all recipients of direct aid and are the basic and in many cases the only conditions to be respected in order to justify the payments of full amount of direct payments’ ; asks the Court of Auditors in this context to further explain and justify its changes of methodology; calls on the Commission and the Court of Auditors to agree on a consistent methodology with a view to rendering the yearly budge ...[+++]t implementation figures more comparable;

115. Takes note of the Court of Auditors' approach which for the first time included cross compliance infringements in the calculation of the error rate as "cross- compliance obligations are substantive legal requirements that must be met by all recipients of direct aid and are the basic and in many cases the only conditions to be respected in order to justify the payments of full amount of direct payments"; asks the Court of Auditors in this context to further explain and justify its changes of methodology; calls on the Commission and the Court of Auditors to agree on a consistent methodology with a view to rendering the yearly budget ...[+++] implementation figures more comparable;

The checklist includes lowering the BAC limit to .05, enhancing police enforcement powers such as the use of passive alcohol sensors, demanding breath and blood samples from any driver involved in a crash causing personal injury or death and taking blood samples when an impaired driver is injured in a crash.