pro-rata apportionment oor Spaans

pro-rata apportionment

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In particular, the question must remain open as to whether non-residents’ costs have a direct economic connection (25) with their income in the host Member State only in the case where they can also be attributed individually to the income or whether, perhaps, a pro rata apportionment of global costs is required.
¿ Y me mentiste?EurLex-2 EurLex-2
26 I have already set out the reasons for which, in my view, Article 9(2)(b) of the Sixth Directive cannot be construed in the way proposed by the German Government, even though pro rata apportionment according to the distance covered is undoubtedly the simplest rule for both tax authorities and businesses to apply.
Cheyne, es a las #: # P. MEurLex-2 EurLex-2
That discrimination is justified by the fact that, even if Mr Gielen paid tax under the residents’ regime, he would be taxed only on income earned in the Netherlands and therefore the pro rata apportionment is used to ensure that a non-resident taxpayer cannot take advantage of a better regime than actual residents.
Yo... sólo quise... todavía gustarleEurLex-2 EurLex-2
In fact, on the basis of Article 48, if the total duration of the insurance periods completed under the legislation of a Member State is less than one year and, for that reason, they do not give rise under that legislation to any right to social security benefits, such periods are to be taken into consideration by the competent institutions of each of the other Member States concerned in order to determine the rights of the worker, and in order to calculate the actual amount of the benefit; in such a situation no pro rata apportionment of the benefits themselves is possible.
El mecanismo del V-chip es muy sencilloEurLex-2 EurLex-2
The first step of the procedure thus described (i.e. the calculation of the theoretical amount under Article 46(2)(a)) is known as aggregation and the second step (i.e. the calculation of the pro rata benefit under Article 46(2)(b)) as the pro rata calculation or apportionment.
Estoy reevaluando las cosas.-¿ Qué? ¿ No sabes si ser policía?EurLex-2 EurLex-2
The referring court observes that the question that arises is whether Article 135(1)(g) of Directive 2006/112 authorises the apportionment, on a pro rata basis, of the consideration for a single supply of management services, on the basis of its use.
¿ Por qué no aprendiste a esperar?EuroParl2021 EuroParl2021
However, the referring court considers that that judgment does not provide clear information for the outcome of the present case since apportionment on a pro rata basis in relation to the cost-sharing exemption appears to be based on practical considerations and not on considerations of principle or teleological factors.
Sabes bien de que hablo fuma eso a fueraEuroParl2021 EuroParl2021
8 This was rejected, however, by the German tax authorities, who preferred to base apportionment exclusively on a pro rata calculation of the actual mileage covered in the territory of the States concerned, in accordance with Paragraph 3a(2)(2) of the 1980 Law.
Jode a estos malditos hijos de putaEurLex-2 EurLex-2
She notes that under the Italian legislation her income and that of her spouse are relevant to determining whether the pension is supplemented and submits that the effect of Article 46c(2) is that income which affects the amount of the supplement must be taken into account not in total but only pro rata in accordance with the apportionment determined in accordance with Article 46(2).
Sociedad prestamista socio establecida en un tercer paísEurLex-2 EurLex-2
The first step of the procedure thus described (i.e. the calculation of the theoretical amount under Article 46(2)(a)) is known as aggregation and the second step (i.e. the calculation of the pro rata benefit under Article 46(2)(b)) as apportionment.
El Ministerio de Transporte y Comunicaciones se reserva el derecho a modificar la obligación de servicio público como consecuencia de una posible variación de las condiciones necesarias en materia de autorización de aeropuertosEurLex-2 EurLex-2
The purpose of Article 46(3) is to set an upper limit on the amount of cumulative pensions payable to a migrant worker entitled both to a so-called ‘autonomous pension’ under Article 46(1), entitlement to which arises without its being necessary to have recourse to periods completed in other Member States, and to a ‘pro rata’ pension calculated after aggregation and apportionment in accordance with Article 46(2).
con los voladores americanos... que, desde el lejano océanoEurLex-2 EurLex-2
In that regard, in its judgment of 4 May 2017, Commission v Luxembourg, (5) concerning the exemption provided for in Article 132(1)(f) of Directive 2006/112, the Court, in principle, accepted apportionment on a pro rata basis based on the use of a single supply of services, that is to say, depending on whether it is intended to be used for elements that are exempt from or elements that are subject to VAT.
Son Vds. un gran público.Y quisiéramos llevárnoslos a casaEuroParl2021 EuroParl2021
8 Mrs Johannes is claiming, pursuant to Paragraph 1587 et seq. of the Bürgerliches Gesetzbuch (German Civil Code, hereinafter `the BGB') and Paragraph 2 of the Gesetz zur Regelung von Härten im Versorgungsausgleich (Law on the Prevention of Hardship in the Adjustment of Pension Rights) of 21 February 1983, apportionment on a pro rata basis of the pension rights acquired during the marriage by the parties to the main proceedings, including those acquired by Mr Johannes in his capacity as a Commission official.
Sabes bien de que hablo fuma eso a fueraEurLex-2 EurLex-2
The Supervisory Board shall take appropriate measures to ensure apportionment between the holders of direct claims and the holders of contingent claims pro rata according to their respective legal rights.
Muchas ciudades y regiones ya están respaldando, en la medida de sus capacidades, campañas informativas para la opinión pública sobre los fundamentos científicos, los métodos y los ámbitos de aplicación de la biotecnología, así como las exigencias jurídicas y los aspectos éticos asociados a ese sectorEurLex-2 EurLex-2
The Board of Directors shall take appropriate measures to ensure apportionment between the holders of direct claims and the holders of contingent claims pro rata according to their respective legal rights.
Alquilarán parte del terreno a diversas compañíasEurLex-2 EurLex-2
The Board of Directors shall take appropriate measures to ensure apportionment between the holders of direct claims and the holders of contingent claims pro rata according to their respective legal rights.
Después de nuestro éxtasis no puedo soportar saber que esa mujer ha conocido tus cariciasEurLex-2 EurLex-2
Mrs Johannes is claiming apportionment of the respondent's pension rights on a pro rata basis in accordance with the duration of the marriage, pursuant to certain provisions of German law, specifically Article 1587 f et seq. of the Bürgerliches Gesetzbuch (German Civil Code, hereinafter `the BGB') and Article 2 of the Gesetz zur Regelung von Härten im Versorgungsausgleich (Law on the Prevention of Hardship in the Adjustment of Pension Rights).
Ponganselo no, no, no, no, noEurLex-2 EurLex-2
It also calculates, pursuant to the second subparagraph of Article 46(1), the amount of benefit which would be obtained by recourse to the aggregation and apportionment provided for in Article 46(2)(a) and (b), which is known as the pro rata benefit.
Algo que no dejarás pasarEurLex-2 EurLex-2
16 The applicant in McLachlan did not seek the simple application of the rules on aggregation and apportionment in Article 46 of Regulation No 1408/71, as the benefit payable under national law was apparently higher than, or certainly no less than, the pro rata amount.
Esta supresión está encaminada a permitir la utilización de otras menciones como Consorzio del Formaggio Parmigiano Reggiano o la marca colectivaEurLex-2 EurLex-2
As for residents of Italy, the interpretation urged by Mrs Koschitzki would mean that the supplement would be granted twice: first on the pro rata Italian pension based on a notional pension already supplemented and second pursuant to Article 50 of Regulation No 1408/71, which provides for the award of a supplement where the total payable after aggregation and apportionment is less than any minimum laid down by the law of the Member State where the recipient resides.
Toddy, ¿ qué es esto?EurLex-2 EurLex-2
As regards the application of Article 46(2)(b) of Regulation No 1408/71 concerning the apportionment of the burden on Ms Salgado González’s theoretical benefit between Spain and Portugal, it would appear that the reduction of Ms Salgado González’s basis for determination (base reguladora) by 63.86%, corresponding to the ‘pro rata’ (23) or length of time worked by Ms Salgado González in Spain during the total period of insurance in Spain and Portugal from 1 February 1989 to 31 December 2005, is not contested in the main proceedings.
No lo conocía muy bienEurLex-2 EurLex-2
The application in circumstances such as those of the present case of the rules on aggregation and apportionment is more respectful, within that framework, of that autonomy than would be an unqualified reading of Article 49(1)(b)(ii) of Regulation No 1408/71, which would subject the award by Belgium, at the age chosen by Belgium, of aggregated pro rata benefits at a rate consistent with the length of a retired person's career in the Community to the requirement that the different substantive conditions imposed by any other Member State where that person had worked were also satisfied.
¿ Cómo vas a ayudarla?EurLex-2 EurLex-2
38. As regards the application of Article 46(2)(b) of Regulation No 1408/71 concerning the apportionment of the burden on Ms Salgado González’s theoretical benefit between Spain and Portugal, it would appear that the reduction of Ms Salgado González’s basis for determination (base reguladora) by 63.86%, corresponding to the ‘pro rata’ (23) or length of time worked by Ms Salgado González in Spain during the total period of insurance in Spain and Portugal from 1 February 1989 to 31 December 2005, is not contested in the main proceedings.
Este crédito se destina a financiar los gastos con arreglo al régimen de pago único, con arreglo a lo dispuesto en el título # del Reglamento (CE) no #/# y en el título # del Reglamento (CE) noParaCrawl Corpus ParaCrawl Corpus
23 sinne gevind in 11 ms. Hulle kom uit baie bronne en word nie nagegaan nie.