Traduction de «perte reportée d'exercice antérieur » (Français → Anglais) :

In 2005, the Court ruled that: "it is contrary to Articles 43 EC and 48 EC to prevent the resident parent company from [deducting from its taxable profits losses incurred in another Member State by a subsidiary established in that Member State] where the non-resident subsidiary has exhausted the possibilities available in its State of residence of having the losses taken into account for the accounting period concerned by the claim for relief and also for previous accounting periods and where there are no possibilities for those losses to be taken into account in its State of residence for future periods either by the subsidiary itself o ...[+++]r by a third party". This ruling is applicable to all Member States.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

"(1a) In addition to those amounts recorded pursuant to paragraph (1)(c)(bb), Member States may permit or require account to be taken of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or of a previous one, even if such liabilities or losses become apparent only between the date of the balance sheet and the date on which it is drawn up".

the non-resident subsidiary has exhausted the possibilities available in its State of residence of having the losses taken into account in its State of residence for the accounting period concerned by the claim for relief and also for previous accounting periods, and there is no possibility for the foreign subsidiary’s losses to be taken into account in its State of residence for future periods either by the subsidiary itself or by a third party, in particular where the subsidiary has been sold to that third party.

The aid authorized breaks down as follows: - aid totalling £800 million to cover operating losses of British Coal Corporation incurred in the 1989/90 financial year; - aid totalling £374 million and £203 million to cover losses of British Coal Corporation in 1987/88 and 1988/89 respectively; - aid totalling £500 million to British Coal Corporation for the constitution of a provision to cover compensation for hearing loss arising from production activities prior to 1989/90; - aid totalling £2 000 million to British Coal Corporation for the constitution of a provision for concessionary supplies of coal, smokeless fuel or, in certain cas ...[+++]es, a payment in kind to mineworkers on retirement, former mineworkers and their beneficiaries, in respect of production activities prior to the 1990/91 financial year; - a financial measure totalling £1 800 million reflecting the decline in the underlying value of British Coal Corporation's fixed assets.