Traduction de «applicare le disposizioni di legge » (Italien → Anglais) :

Following that judgment, Germany enacted new legislation in December 2008 repealing the first two provisions of the VW law in question, that is to say the provisions on the appointing rights and on the capping of voting rights.

In particular, Member States which are Contracting Parties to the Hague Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions shall continue to apply the provisions of that Convention instead of Article 27 of this Regulation with regard to the formal validity of wills and joint wills.

1. Where a Member State considers a non-resident transferring or acquired company to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that company arising from the law under which it is constituted, it shall have the right not to apply the provisions of this Directive when taxing a direct or indirect shareholder of that company in respect of the income, profits or capital gains of that company.

1. Where a Member State considers a non-resident transferring or acquired company to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that company arising from the law under which it is constituted, it shall have the right not to apply the provisions of this Directive when taxing a direct or indirect shareholder of that company in respect of the income, profits or capital gains of that company.

However, the Commission, in the first place, takes the view that Portugal is not entitled to apply those transitional provisions to the case at hand (the standard rate being therefore mandatory) and, in the second place, notes that, even if the Portuguese position were to be upheld and the transitional provision were deemed to be applicable, it would by no means cover the 5% rate currently applied in Portugal given that, as said above, it would only entitle to apply a reduced rate not lower than 12%.

The Commission initiated this procedure because of failure to provide sufficient information on some aspects of the aid: application of the criteria laid down in the specific Italian legislation on state financial support in the region; identification of the provisions of a 1989 Law on the financing of job-creation schemes in the region following the crisis in the steel industry, possible refinancing under that Law and the period for which it is to remain in force; the conditions on which the planned financing was made (subsidized loans and equity holding in the company); the relevant information and guidelines for the examination of ...[+++]state aid in the fishing and aquaculture industry.