Betekenis van:
corporation law

Voorbeeldzinnen

1. It was converted into a corporation by Law 1369/1973.
2. Belgian fiscal law on corporation tax provides that companies are taxable on their total profits.
3. Accordingly, under German corporation tax law, it is not levied on the undertaking.
4. It was converted into a corporation by Law 1369/1973. Since 1973 it has therefore operated as a State-owned bank.
5. France asserts that this is compliant with European Union law. The very objective of corporation tax is to levy a tax on profit-making activities.
6. Until it was sold, HYPO Bank Burgenland AG was a joint stock corporation under Austrian law with its registered office in Eisenstadt, Austria.
7. When the capital transfer under investigation took effect, 60 % of NordLB by the Land of Lower Saxony and 40 % by NSGV, a public-law corporation.
8. Belgian fiscal law on corporation tax provides that companies are taxable on their total profits. This means that profits and losses in a particular tax year can be offset among all the divisions and/or branches of the company.
9. Currently a subset of four values is used: credit institutions (as defined in Community law) (“122C”), insurance corporation and pension funds (1250), and separately insurance corporations (“1251”) and pension funds (“1252”).
10. companies under Danish law known as “aktieselskab” and “anpartsselskab”. Other companies subject to tax under the Corporation Tax Act, insofar as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to “aktieselskaber”;
11. companies under French law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “sociétés par actions simplifiées”, “sociétés d’assurances mutuelles”, “caisses d’épargne et de prévoyance”, “sociétés civiles” which are automatically subject to corporation tax, “coopératives”, “unions de coopératives”, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to the French Corporate Tax;
12. companies under French law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “sociétés par actions simplifiées”, “sociétés d'assurances mutuelles”, “caisses d'épargne et de prévoyance”, “sociétés civiles” which are automatically subject to corporation tax, “coopératives”, “unions de coopératives”, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax;
13. companies under Danish law known as “aktieselskab” and “anpartsselskab”. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to “aktieselskaber”;
14. The parliamentary documents accompanying the draft law explain that, for an income tax to be considered comparable to Luxembourg income tax, it needs to be levied at a rate of at least 11 % (corresponding to 50 % of Luxembourg corporation tax) and that the basis of calculation of this foreign income tax has to be similar to the one applicable in Luxembourg.
15. Second, they questioned the aid character of the guarantees provided by the Export Credit Insurance Corporation which were alleged to comply with the market economy operator principle. In addition, the Polish authorities did not give notification of the continuous non-enforcement of public-law liabilities as a separate State aid measure.