Translation of "payment by instalments " (English → French) :

This means that, in the case of any arrangement providing for periodic payments or instalments (e.g. rental fees), the undertaking must consider the aggregate amount of the related periodic payments or instalments of the related payments in determining whether the threshold has been met for that series of payments, and accordingly, whether disclosure is required.

2. During the five‑year period of capital payment by instalments, ESM Members shall accelerate the payment of paid-in shares, in a timely manner prior to the issuance date, in order to maintain a minimum 15 % ratio between paid‑in capital and the outstanding amount of ESM issuances and guarantee a minimum combined lending capacity of the ESM and of the EFSF of EUR 500 000 million.

‘enforceable title’ means any decision, judgment or order for payment issued by a court or other competent authority, including those that are provisionally enforceable, whether for immediate payment or payment by instalments, which permits the creditor to have his claim against the debtor collected by means of forced execution.

This Directive should not prevent payments by instalments or staggered payments.

The abiding concern, expressed by the former Veterans Ombudsman, is that there is a risk that, if faced with a choice between a lump-sum payment and instalments spread over a number of years, most veterans will choose the lump-sum payment.

In concrete terms, the Commission requests the Member States to: a) encourage initiatives aimed at heightening owners' awareness of this problem and at informing and training them in preparation for a transfer; b) create the right financial environment for successful transfers; c) make it possible for the owner to adopt the legal form (notably that of a limited company) most likely to ensure the success of the transfer by eliminating the legal and fiscal obstacles that hamper preparatory operations; d) safeguard the principle of continuity of partnerships in the case of the death of one of the partners; e) stipulate that a partnership agreement takes precedence over the unilateral acts of a partner; f) ensure that family law, inheritance la ...[+++]w and the payment of financial compensation cannot jeopardize the survival of the business; g) reduce taxation on assets in the event of transfer by succession or by gift, provided that the heirs continue to operate the business; h) allow payment in instalments or deferred payment of gift and inheritance tax; i) ensure that the assessment of the value of the business takes into account changes in its value after the death of the owner; j) provide tax incentives for transfer by sale during the lifetime of the owner; k) provide tax incentives for the takeover of the business by employees.