Traduction de «Costs ownership transfer » (Anglais → Français) :

Without prejudice to Article 29, the cost of financing techniques which do not imply an immediate purchase of equipment, such as leasing, may be considered eligible if it is justified and approved by the Commission decision, and provided that transfer of ownership to the body responsible for implementation takes place before payment of the balance.

The issues relating to small and medium-sized businesses have also been mentioned; I would like to confirm that we are not talking about generic declarations, that the informal meeting last weekend in Aranjuez, in Spain, is going to bring proposals to the Barcelona Council so that the countries make reductions in timetables, reductions in administrative costs and use new technologies intensively in order to achieve this, and that, furthermore, the Commission, before the end of the Spanish Presidency, will make a series of recommendations on certain issues which are essential to small and medium-sized businesses such as the tr ...[+++]ansfer of ownership of family businesses, which over the next ten years may make up approximately 30 to 40% of property transfers within European companies.

The issues relating to small and medium-sized businesses have also been mentioned; I would like to confirm that we are not talking about generic declarations, that the informal meeting last weekend in Aranjuez, in Spain, is going to bring proposals to the Barcelona Council so that the countries make reductions in timetables, reductions in administrative costs and use new technologies intensively in order to achieve this, and that, furthermore, the Commission, before the end of the Spanish Presidency, will make a series of recommendations on certain issues which are essential to small and medium-sized businesses such as the tr ...[+++]ansfer of ownership of family businesses, which over the next ten years may make up approximately 30 to 40% of property transfers within European companies.

The transfer of ownership may not take place within the same family, up to the second degree, and the premium may not exceed 10% of the acquisition cost or EUR 50 000.

In the case of fixed assets the value of an acquisition is the amount paid by the purchaser to the producer, or seller, plus the associated costs of ownership transfer incurred by the purchaser. The value of a disposal of an existing fixed asset is the amount received by the seller from the purchaser minus the costs of ownership transfer incurred by the seller.

The value of acquisitions and disposals of intangible non-produced assets excludes the associated costs of ownership transfer. The costs of ownership transfer are a component of gross fixed capital formation.