Traduction de «Exercice de récupération » (Français → Anglais) :

(8) If, at any time in a recapture period, two or more corporations (each of which is referred to in this subsection as a “predecessor”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”) and the sum of the recapture input tax credit threshold amounts of the predecessors in respect of the recapture period exceeds $10,000,000, the new corporation is, for the period beginning at that time and ending on the last day of the recapture period that includes the last day of the first fiscal year of the new corporation, a prescribed person for the purposes of the definition “large business” in subsection 236.01(1) o ...[+++]f the Act.

32. Takes note of the specific finding concerning Parliament contained in the annual reports of the Court of Auditors for 2011, as well as Parliament's replies, concerning the information available to the Parliament’s services on the personal and family situation of staff members was either not up-to-date or not properly processed and that in a single case, it led to overpayments; takes note that the recovery of overpayments began in that case in November 2011, and deductions were made from the pay of the staff member concerned;

-Calls on improving the financial management: i.e. recoverable VAT for the 2007 financial year of 376.611 euro was not claimed by the end of the year

30. Accordingly, does not agree with the Commission's statement that financial corrections represent ‘a strong incentive for Member States to improve their management and control systems and thus to prevent or detect and recover irregular payments to final beneficiaries’ (Annual Accounts of the European Union, financial year 2009, Note 6, page 100);

We are also recommending, with the move to accrual accounting, prepaids, and all the rest of it, that this amount of $65 million be recorded over the amount that can be recovered, be recorded as an asset in the government's financial statements, and that there be a formal tracking and accounting year by year of how this amount is being recovered.

Following on from a similar decision taken on 3 February concerning principally the 1995 year, but also subsequent years, this brings to euro 725.1 million the total recovered from Member States in the 1999 year.