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(ii) the tax credit was a discretionary measure since (a) it was conditional on making an investment of at least ESP 2500 million; and (b) the authority granting it could decide which investments exceeding that amount qualified for the tax credit, as well as on the limits and periods of application;
No estoy avergonzadoEurLex-2 EurLex-2
In addition to the specificity of substance, in the form of a minimum investment of ESP 2500 million, the Rioja Regional Government states that the discretionary nature of the 45 % tax credit is due partly to the authorities' ability to determine firms eligible for aid, deadlines and maximum limits and partly to the fact that the granting of the tax credit is not automatic.
Espera, espera, ya vendrá.- ¿ Estás sonriendo?EurLex-2 EurLex-2
In addition to the specificity of scope, in the form of a minimum investment of ESP 2500 million, the Rioja Regional Government states that the discretionary nature of the 45 % tax credit is due partly to the authorities' ability to determine firms eligible for aid, deadlines and maximum limits and partly to the fact that the granting of the tax credit is not automatic.
Su sangre estará en tus manosEurLex-2 EurLex-2
Credit limit certainty both above and below a discretionary limit
¿ Peor que este lugar?ParaCrawl Corpus ParaCrawl Corpus
When it adopted Decision 737/97, the Álava Provincial Council enjoyed, pursuant to the abovementioned provisions, discretionary powers for determining which investments in tangible fixed assets amounting to more than ESP 2500 million qualified for the tax credit, deciding to which part of the investments the 45 % reduction could be applied, and establishing the time-limits and maximum ceilings applicable in each case.
Él lo mencionóEurLex-2 EurLex-2
As for the determination by the Provincial Council of (i) the investments qualifying for the 45 % tax credit; (ii) the deadlines and limitations applicable to the deduction; and (iii) the duration of the investment process, which may include investments made during the preparatory phase of the project giving rise to the investments, the CVE takes the view that this does not involve the exercise of a discretionary power, but is governed by rules and, ultimately, subject to judicial review.
El compromiso presupuestario es la operación mediante la cual se reservan los créditos necesarios para ejecutar pagos posteriores como consecuencia de un compromiso jurídicoEurLex-2 EurLex-2
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