Traduction de «sociétés de crédit-bail » (Français → Anglais) :

corporations engaged in financial leasing

leasing corporation [ financial leasing corporation | commercial lessor ]

Financial Leasing Corporation Regulations [ Financial Leasing Regulations ]

parenting company

financial leasing corporation | leasing company | leasing corporation

car leasing team worker | fleet leasing consultant | car leasing agent | car leasing team leader

leasing | lease financing | financial leasing | financial lease

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justific ...[+++]ation — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))

Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safe ...[+++]guarding States’ powers of taxation — Proportionality)

use by a resident in that Member State of a vehicle leased from a leasing company established in another Member State for the purpose of temporary use of that vehicle in the first Member State, in return for payment of a proportionate registration tax calculated proportionately to the duration of that use, is subject to prior approval of that payment by that Member State’s tax authorities, without which the vehicle may not, in principle, be used in its territory, and

The SME Finance Facility is a multi-beneficiary programme which aims to strengthen the capacities of financial intermediaries (i.e. banks, leasing companies) in the beneficiary countries (New Member States and the Candidate Countries), to expand and sustain their financing operations to SMEs.