The legal basis of the relationship between the EU and Ukraine is the Partnership and Cooperation Agreement (PCA).

Streamlining of the legal form of SOEs would enhance transparency and facilitate oversight through benchmarking.

For the purpose of this paragraph, one shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter.

The prohibition of gender discrimination recognises the equality between women and men as a fundamental principle of democracy and respect for human rights and, as such, a precondition for a socially just state governed by the rule of law.

For this purpose and in order to guarantee a thorough judicial review of European decisions subjecting an individual or entity to restrictive measures, such decisions must be based on clear and distinct criteria.

Obligations and duties of a Company with State Capital Investment with regard to utility services or other services in the public interest which are publicly attributed to the company by law or on other legal bases must be published publicly.

It is also important that related costs be clearly identified, disclosed and adequately compensated by the state budget on the basis of specific legal provisions and/or through contractual mechanisms, such as management or service contracts.

A taxable person who, as of the date of application of this Act, has the right to reduce the tax basis subject to the first paragraph of Article 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), may reduce it by the end of the period of 12 months subject to Article 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text)..

Furthermore, the Conference notes that on the basis of the Declaration by the Conference on Articles I-43 and III-329 of the Constitution, Denmark declares that Danish participation in actions or legal acts pursuant to Articles I-43 and III-329 will take place in accordance with Part I and Part II of the Protocol on the position of Denmark.

− Corporate Income Tax Act, which will have the largest burden on the individual taxpayer according to his economic power and prevent the drain of the tax base abroad, will ensure impartiality of the tax system and competitiveness of economic operators on the market.

If a Party which makes extradition conditional on the existence of an extradition treaty receives a request for extradition from another Party with which it has no extradition treaty, it may consider this Convention to be the legal basis for extradition in respect of the offence of bribery of a foreign public official.

− a relevant legal framework for the creation and harmonisation of numerous legal regulations governing the labour market and employment in order to ensure a legal platform for the enforcement of measures and implementation of the planned policy aims, and inter alia also for the restructuring of the personnel system in the companies which find themselves in a difficult situation,

With taxable persons who started to depreciate the tangible fixed assets and intangible fixed assets prior to the date of application of this Act, the depreciation of those tangible fixed assets and intangible fixed assets up to the final depreciation in the amount subject to Articles 15, 16 and 17 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) shall be recognised as expenditure.

The Slovenian Government had discussed the document and adopted it as an Annex to the National Programme for the Adoption of the Acquis Communautaire on 26 March 1998. At the beginning of negotiations with the EU, the European Commission evaluated the Strategy as a very good basis for Slovenia's accession activities in the field of the environment.

This Article corresponds to a general principle of law which is included in all European constitutions and has also been recognised by the Court of Justice as a basic principle of Community law (judgment of 13 November 1984, Case 283/83 Racke [1984] ECR 3791, judgment of 17 April 1997, Case 15/95 EARL [1997] ECR I?1961, and judgment of 13 April 2000, Case 292/97 Karlsson [2000] ECR 2737).

(1) As regards taxation applicable to transfers of activities, taxation applicable to exchanges of equity holdings, and taxation applicable to mergers and divisions subject to Articles 30 to 48 of this Act, transfers of activities, exchanges of equity holdings, and mergers and divisions shall not be deemed the events which, subject to Articles 40, 41 and 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) resulting in the situation in which the taxable person must, in the year in which such an event is recorded, increase the tax basis by the used relief subject to Articles 39 to 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text).

The Conference notes that with respect to legal acts to be adopted by the Council acting alone or jointly with the European Parliament and containing provisions applicable to Denmark as well as provisions not applicable to Denmark because they have a legal basis to which Part I of the Protocol on the position of Denmark applies, Denmark declares that it will not use its voting right to prevent the adoption of the provisions which are not applicable to Denmark.

The provision of Article 65c of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), laying down that the tax basis be reduced by the calculated interest on long-term and short-term securities issued prior to 8 April 1995 by Slovenia, municipalities or public enterprises established by Slovenia or municipalities, however not exceeding the amount of the tax basis, shall also apply following the date of application of this Act.

(2) In the event of the Company's dissolution or its objects ceasing to be tax-privileged, its assets, to the extent that their value exceeds the paid-up capital shares of the Shareholders and the fair market value of the non-cash capital contributions of the Shareholders, shall be transferred to the GSI Helmholtzzentrum für Schwerionenforschung GmbH, which shall use the assets directly and exclusively for public-benefit objects, or, following consultation with the German tax authorities, to another tax-privileged corporation or public-law entity, for the use of science and research.

The Council, taking the view that the proposal for a Directive related to the harmonisation of legislation in the field of both direct and indirect taxation and that the act should therefore be adopted on the basis of Articles 93 and 94 of the Treaty, consulted the European Parliament by letter dated 12 November 2003 informing it of the Council's intention of changing the legal basis.

1. a person connected with legal persons in which the bank holds more than a 5 per cent share of voting rights or a holding of their initial capital

1. persons related to legal entities in which the insurance public limited company holds more than 5% of voting rights or a holding in their share capital;

dissemination of information and legal advice on the possibilities of working legally in the European Union, both on a short and long-term basis, and on the procedures to be followed to this end;

Section 36(1) of the IPA provides the legal basis for exemption of import duties on the raw and essential materials imported for use specifically in producing, mixing, or assembling products or commodities for export.

«(j) «basic parameter» means any regulatory, technical or operational condition which is critical to interoperability and requires a decision or recommendation in accordance with the procedure laid down in Article 21(2) before any development of complete draft TSIs;

purchases of services connected with the acquisition of ownership of land, buildings and other existing fixed capital goods, such as fees for intermediaries, solicitors, surveyors, engineers, etc. as well as fees for entries in the land register (cf. ESA 95, 3.111).

Whereas the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(2), as last amended by Directive 1999/59/EC(3), specifies the notions of taxable person, of non-taxable person and of exempt activity;

keep separate accounts for the activities associated with the provision of electronic communications networks or services, to the extent that would be required if these activities were carried out by legally independent companies, so as to identify all elements of cost and revenue, with the basis of their calculation and the detailed attribution methods used, related to their activities associated with the provision of electronic communications networks or services including an itemised breakdown of fixed asset and structural costs, or

This can be established on a legal and/or de facto basis.

The certificate shall be granted to the holder of the basic patent or his successor in title.

For the acquis chapters, the roadmaps provide benchmarks against which Romania` sprogress can be monitored.

- essential legal and administrative supporting measures including commercial, taxation, social and technical measures,

For the acquis chapters, the roadmaps provide benchmarks against which Bulgaria` s progress can be monitored.

Whereas the Committee should be given a legal form on the basis of the experience gained within the Commission's departments on the subject of consultative committees,

Nature and legal classification of the offence(s) and the applicable statutory provision/code on basis of which the freezing order was made:

It is noted that the EPCG is clearly a subsidy scheme contingent in law upon export performance within the meaning of Article 3(4)(a) of the basic Regulation.

As essential elements of the Partnership Agreement, respect for human rights, democratic institutions and the rule of law are the basis of our relations.

Such extracts shall have the same legal effects as the licences from which they are derived, up to the quantity for which the licences were issued.

The work schedule shall, without prejudice to the conditions laid down in the Community rules in force, be drawn up on the basis of the representativeness of the operators covered by the control arrangements.

In any event, whatever the legal base for assessing compatibility, the substantive analysis would be conducted by the Commission on the basis of the same criteria, namely those set out in this communication.

Participation in the tender procedures provided for under this Regulation shall be open on equal terms to any natural or legal person, hereinafter called 'undertaking',

(b) dissemination of information and legal advice on the possibilities of working legally in the European Union, both on a short and long-term basis, and on the procedures to be followed to this end;

(6) The Italian authorities have taken legal measures to prohibit the movement of live pigs, fresh pigmeat and certain pigmeat-based products from the territory of Sardinia.

In this case legal entities which participate in the indirect action on an additional cost basis may claim the full costs they have incurred for management, in so far as they can produce detailed evidence of them.

1) 2) 3) None, except that the service has to be supplied by legal persons established under Chilean law and that the supply of the service may be subject to a concession on a national treatment basis.

the quotient of the sum of the net replacement cost calculated on a bilateral basis for all counterparties taking into account the contracts included in legally valid netting agreements (numerator) and the gross replacement cost for all contracts included in legally valid netting agreements (denominator).

reaffirming the value of human dignity and of the promotion and protection of human rights as cornerstones of a democratic society, as well as the essential role of democratic institutions based on the rule of law,

It is a subsidy contingent in law upon export performance (it is an export subsidy according to the provisions of Annex I(I) to the basic Regulation) and is therefore deemed to be specific under Article 3(4)(a) of the basic Regulation.

For the purposes of Article 1 (2) (c) of Regulation (EC) No 3295/94, hereinafter referred to as 'the basic Regulation' the holder of a right or any other person authorized to use the right may be represented by a natural or legal person;

Expenditure on a good acquired under a hire purchase or similar credit agreement (and also under a financial lease) should be recorded at the time the good is delivered even if there is no legal change of ownership at this point.