Betekenis van:
pons

Voorbeeldzinnen

1. The ‘Loi Pons’
2. The amended Finance (Amendment) Act for 1986 of 11 July 1986 allowed tax concessions in relation to certain investments in the French overseas departments and territories (‘Loi Pons’).
3. The French authorities state firstly that the above aspect is part of the Loi Pons as approved unreservedly by the Commission.
4. The Bank sold its 738 shares to investors subject to income tax who wished to benefit from tax advantages under the Loi Pons.
5. They received a tax deduction based on their investment in the ships under a tax aid scheme allowing tax concessions on investments in French departments and territories, the Loi Pons.
6. As regards the selectivity of the advantage, the Commission noted that the Loi Pons was selective in scope as the scheme applied only to investments in certain French overseas communities.
7. The Commission has already assessed the State aid aspects of such packages in relation to the financing of cruise vessels through the benefits deriving from the Loi Pons in the ‘Club Med’ [22] and ‘Renaissance’ [23] cases.
8. The provisions of the Loi Pons applied to the contested financial package are a derogation from the general tax legislation and, because they allow a larger than usual deduction, confer an advantage on the taxpayers to which they relate.
9. The advantages conferred by the approval thus have an immediate financial impact on the investors in the form of tax savings, made possible by the deductions applied under the Loi Pons derogation scheme.
10. In the case at hand, it is sufficient to note that the measure under examination is an application of the Loi Pons, a tax scheme that only concerns investments made in certain French overseas territories and whose selective character was already recognised by the Commission in its Decision of 27 January 1993 not to raise any objections to the state aid scheme established by the Loi Pons [33].
11. The Bank and CIP submitted the scheme summarised in section 2 to the French authorities in order to obtain the necessary approval to benefit from the tax advantages under the Loi Pons.
12. As the vessel would not have been built without the financing scheme which the Loi Pons allowed, the tax benefits at issue did indeed confer a financial advantage on the yard without any reciprocal concession.
13. In this decision, references to the Loi Pons should be taken as referring to Article 238a HA I and IIIc of the General Tax Code (CGI) as applicable on 23 November 1996, which can be summarised as follows.
14. Mr Jean-François PONS is hereby appointed a member of the European Economic and Social Committee in place of Mr Pierre SIMON for the remainder of the latter's term of office, namely until 20 September 2006.
15. In their observations, the French authorities first point out that the real purpose of the Loi Pons was to help overseas operators develop their activities in order to compensate for the specific disadvantages they faced.