Translation of "Opérations intéressées " (French → English) :

(2) If a private foundation or a relevant person in respect of the private foundation has engaged in one or more transactions or series of transactions or events, a purpose of which may reasonably be considered to be to avoid the application of the definition “material transaction” , each of those transactions or series of transactions or events is deemed to be a material transaction.

(3.2) If, at the end of a taxation year, a private foundation would — but for a transaction or series of transactions entered into by the private foundation or a relevant person in respect of the private foundation (in this subsection referred to as the “holder”) a result of which is that the holder holds, directly or indirectly, an interest (or for civil law, a right), in a corporation other than shares — have a divestment obligation percentage for that taxation year in respect of the private foundation’s holdings of a class of shares of the capital stock of the corporation, and it can reasonably be considered that a purpose of the tran ...[+++]saction or series is to avoid that divestment obligation percentage by substituting shares of the class for that interest or right, for the purposes of applying this section, subsection 149.1(1) and section 149.2,

Although the Commission considers that under the present procedure the Spanish authorities and the 30 interested parties have provided insufficient evidence to justify different tax treatment of Spanish shareholding transactions and transactions between companies established in the Community (as described in recitals 92 to 96), the Commission cannot a priori completely exclude this differentiation as regards transactions concerning third countries.

11.1. If the parties to the concentration, and/or other involved parties (including the seller and minority shareholders), enter into ancillary restrictions directly related and necessary to the implementation of the concentration, these restrictions may be assessed in conjunction with the concentration itself (see Article 6(1)(b) and Article 8(2) of the Merger Regulation, recital 25 to the Merger Regulation, recital 7 to Regulation (EC) No 1310/97 and the Commission notice on restrictions ancillary to concentrations) (20).

Whereas, in order to facilitate the establishment of the register, provision should be made to finance the necessary operations by allocating thereto part of the aid to producers provided for in Council Regulation No 136/66/EEC (1) of 22 September 1966 on the establishment of a common organization of the market in oils and fats, as last amended by Regulation (EEC) No 1707/73 (2) ; whereas to the same end provision should be made for the relevant operations to be carried out by stages ; whereas it is moreover appropriate to make provision for representatives of the trade interests concerned to take part in these operations,

Whereas tenders submitted by interested parties must be assessed taking into account the price offered for all transport, processing and storage operations ; whereas quantities have to be allocated as they become available and in the order in which the tenderers are classified, beginning with those whose prices for the operations are the lowest;