Traduction de «translation of loueur d'applications » (Français → Anglais) :

application service provider | ASP | commercial service provider | application provider | application server provider | ASP

2.5 (1) For the purposes of paragraphs 3(1)(h) and (i), 15(1)(c) and 18(1)(c), an arrangement, whatever its form, constitutes a rental of a computer program or sound recording if, and only if,

In the context of the Spanish scheme for leasing and financing through tax relief, the Commission disputes the application to economic interest groupings of tonnage tax, which should apply only to eligible maritime transport companies within the meaning of the Guidelines on state aid for shipping and not to investment vehicles or ship lessors.

However, the scope of the Maltese tonnage tax scheme seems too wide and includes fishing vessels, yachts, oil rigs, ship-owners without any shipping activity of their own, i.e. pure lessors and financial institutions providing loans and guarantees to ship owners, operators, managers or administrators.

– Whilst we agree with those parts of the proposal that provide for the equal treatment of Parliament with the Council with regard to access to meetings and to information; for regular dialogue between the President of the Commission and the President of the Parliament; cooperation on citizens’ initiatives; impact assessments on legislation; and the use of ‘soft law’ (rather than punitive law?); we disagree with: a reaffirmation and strengthening of compulsory time limits for the implementation of directives; and the use of congratulatory language about the European Union and its officers.