Traduction de «Taux d'amortissement prévu par la loi de l'impôt » (Français → Anglais) :

On account of the detailed rules for calculating the rate of the employer’s contribution provided for by the Law, since 31 December 1996, France Télécom pays the State less compensation than it would have paid if the Law had not been passed.

M. whereas the first paragraph of Article 1 of the first Additional Protocol to the ECHR declares that "[e]very natural or legal person is entitled to the peaceful enjoyment of his possessions" and that "[n]o one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law"; whereas the second paragraph of that article states that "[t]he preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with th ...[+++]e general interest or to secure the payment of taxes or other contributions or penalties"; and whereas, at the time of ratification of the said Protocol, Spain expressed a reservation in respect of Article 1 in the light of Article 33 of the Spanish Constitution, which provides as follows: "The right to private property and inheritance is recognised. 2. The social function of these rights shall determine the limits of their content in accordance with the law. 3. No one may be deprived of his or her property and rights, except on justified grounds of public utility or social interest and with a proper compensation in accordance with the law". ,

The Commission decided to approve closure aid of EUR 29,5 million in favour of HSY and to open (under the case number C 40/02) the formal investigation procedure laid down in Article 88(2) of the Treaty as regards: (1) payment by the State of some of the one-off costs of the retirement of HSY employees; (2) transfer of a number of reserves of the balance sheet without paying the statutory 10 % tax.

Nevertheless, for reasons of procedure, to ensure parallelism between new Government expenditure and the necessary revenue and because of their similar objectives, revenue from the levy at that time being intended to finance a fund from which the PRS would in turn be financed, Article 302bis ZD was inserted in the Code général des impôts by Law No 96-1139.

These transitional rules will, however, remain subject to the continued application of any lower rate of tax specified by bilateral agreements concluded between Greece, Spain or Portugal and other Member States.

The following, for example, are to be considered as aid: capital transfers, reduced-interest loans, interest subsidies, certain State holdings in the capital of undertakings, aid financed by special levies or parafiscal charges, aid granted in the form of State securities against bank loans, the reduction of or exemption from charges or taxes, including accelerated depreciation and the reduction of social contributions.