Traduction de «transmissible par succession héréditaire » (Français → Anglais) :

descendible

descendible interest

descendible

descendible interest | heritable interest

collateral descent

descent of property

transmission of genes

capital transfer tax [ death duty | estate duty | inheritance tax ]

9. Calls on the Member States, with this in mind, to ensure that national rules on the taxation of inheritance and gifts, on debt and equity and on corporate taxation support, rather than discriminate against, equity financing, which is so vital for family businesses; recalls that direct taxation and succession law are Member State competences; calls on the Member States, therefore, to examine the debt bias within their tax codes by assessing its impact on the financing structure of companies and the level of investment, and to ensure equal treatment of equity financing as compared to debt financing in order not to impede the successio ...[+++]n of ownership and the long-term prospects of family businesses; calls on the Commission and the Member States to examine any tax-driven discrimination vis-à-vis equity financing against the background of fair competition;

9. Calls on the Member States, with this in mind, to ensure that national rules on the taxation of inheritance and gifts, on debt and equity and on corporate taxation support, rather than discriminate against, equity financing, which is so vital for family businesses; recalls that direct taxation and succession law are Member State competences; calls on the Member States, therefore, to examine the debt bias within their tax codes by assessing its impact on the financing structure of companies and the level of investment, and to ensure equal treatment of equity financing as compared to debt financing in order not to impede the successio ...[+++]n of ownership and the long-term prospects of family businesses; calls on the Commission and the Member States to examine any tax-driven discrimination vis-à-vis equity financing against the background of fair competition;

9. Calls on the Member States, with this in mind, to ensure that national rules on the taxation of inheritance and gifts, on debt and equity and on corporate taxation support, rather than discriminate against, equity financing, which is so vital for family businesses; recalls that direct taxation and succession law are Member State competences; calls on the Member States, therefore, to examine the debt bias within their tax codes by assessing its impact on the financing structure of companies and the level of investment, and to ensure equal treatment of equity financing as compared to debt financing in order not to impede the successio ...[+++]n of ownership and the long-term prospects of family businesses; calls on the Commission and the Member States to examine any tax-driven discrimination vis-à-vis equity financing against the background of fair competition;

In addition to the court having jurisdiction to rule on the succession pursuant to this Regulation, the courts of the Member State of the habitual residence of any person who, under the law applicable to the succession, may make, before a court, a declaration concerning the acceptance or waiver of the succession, of a legacy or of a reserved share, or a declaration designed to limit the liability of the person concerned in respect of the liabilities under the succession, shall have jurisdiction to receive such declarations where, under the law of that Member State, such declarations may be made before a court.