Traduction de «spanish » (Anglais → Français) :

Hence the Spanish tax system envisages different tax schemes for objectively different situations, as is the case for acquisitions of shareholdings in foreign companies as against acquisitions in Spanish companies (impossible to perform merger operations, risk management, etc.) with a view to achieving the tax neutrality imposed by Spanish domestic legislation and by Community law itself, and ensuring that the logic of the Spanish tax system is consistent and efficient’.

Contrary to the Commission’s position as expressed in the initiating Decision, the Spanish authorities maintain that Article 12(5) TRLIS does not constitute an exception to the Spanish corporate tax system since: (i) the Spanish accounting system is not an appropriate point of reference to substantiate the existence of an exception to the tax system; and (ii) even if it were, the characterisation of financial goodwill as a depreciable asset over time has historically been a general feature of the Spanish accounting and corporate tax systems.

Following allegations made by a complainant by letter registered on 5 April 2006 that the Spanish authorities had granted State aid to Pickman — La Cartuja de Sevilla SA (hereinafter ‘Pickman’ or ‘the company’), the European Commission (hereinafter ‘the Commission’) requested information from the Spanish authorities by letters dated 12 April 2006 and 12 February 2007, to which the Spanish authorities replied by letters registered on 7 June 2006, 30 August 2006 and 18 April 2007.

However there are solutions (1915) The Fisheries Association of Newfoundland and Labrador claimed that: rules were broken by NAFO members and names were not made public; reports that NAFO put out were incomplete and not timely; and, observers on NAFO ships were from the nation that the ship belonged to, therefore if it was a Spanish vessel it had a Spanish observer, if it was a Russian ship it had a Russian observer.

PRIVATE MEMBERS' BUSINESS Pursuant to Order made Tuesday, May 12, 1998, the House proceeded to the taking of the deferred recorded division on the motion of Mr. Riis (Kamloops), seconded by Ms. Vautour (Beauséjour Petitcodiac), That, in the opinion of this House, the government should consider the advisability of giving to the members of the MacKenzie-Papineau Battalion and other Canadians who fought with Spanish Republican forces in the Spanish Civil War between 1936 and 1939, the status of veterans under the federal legislation and making them eligible for veterans' pensions and benefits (Private Members' Business M-75) The question w ...[+++]as put on the motion and it was negatived on the following division:

Mr. Riis (Kamloops), seconded by Ms. Vautour (Beauséjour Petitcodiac), moved, That, in the opinion of this House, the government should consider the advisability of giving to the members of the MacKenzie-Papineau Battalion and other Canadians who fought with Spanish Republican forces in the Spanish Civil War between 1936 and 1939, the status of veterans under the federal legislation and making them eligible for veterans' pensions and benefits (Private Members' Business M-75) Debate arose thereon.