Traduction de «bénéfice théorique » (Français → Anglais) :

unrealized gain [ paper profit | unrealized profit ]

exchange profit | rate gain

entitlement to share in the profits | right to share in profits

tax on profits of self-employment [ tax on non-commercial profits ]

earnings-based approach [ earnings approach | earnings-based valuation | income approach | income-based approach | income-based valuation ]

distribution of profits [ allocation of profits | profit distribution ]

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

Do the provisions of the second paragraph of Article [13] of the Protocol on the Privileges and Immunities of the European Union preclude any account being taken, for the purposes of calculating a tax household’s notional income, of the remuneration received by an official or other servant of the European Union who is a member of that tax household, where such taking into account is capable of influencing the amount of taxation payable by that tax household? Alternatively, is it necessary to apply the judgment in Case C-229/98 Vander Zwalmen and Massart (1) by analogy, when the purpose of taking such remuneration into account, with a view to the possibility of applying a social measure designed to (a) exempt payment from tax, (b) grant a re ...[+++]duction in the basis of its assessment or, more generally, (c) grant a tax reduction, is only to ascertain whether or not the notional income of the tax household is less than the threshold laid down by national tax law for the grant of the benefit — possibly adjusted by reference to the notional income — of that social measure?

C. whereas an analysis of the funds mobilised under the EGF between 2007 and the end of the first half of 2009 highlights modest implementation of the allocated resources, with only EUR 80 million having being mobilised, out of a total of EUR 1.5 billion available, for 18 applications submitted on behalf of 24 431 workers by eight Member States for a very limited number of sectors (notably textiles and the car industry); whereas those shortcomings are also reflected in the differences between the amounts initially allocated and those finally implemented, with EUR 24.8 million (39,4% of the appropriations mobilised) having subsequently ...[+++]been paid back in the case of the first 11 applications,

In fact, from 2007 to the first six months of 2009, only EUR 80 million in funding was mobilised, out of a total of EUR 1.5 billion available, for 18 applications submitted on behalf of 24,431 workers by eight Member States.

C. whereas an analysis of the funds mobilised under the EGF between 2007 and the end of the first half of 2009 highlights modest implementation of the allocated resources, with only EUR 80 million having being mobilised, out of a total of EUR 1.5 billion available, for 18 applications submitted on behalf of 24 431 workers by eight Member States for a very limited number of sectors (notably textiles and the car industry); whereas those shortcomings are also reflected in the differences between the amounts initially allocated and those finally implemented, with EUR 24.8 million (39,4% of the appropriations mobilised) having subsequently ...[+++]been paid back in the case of the first 11 applications,