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whereas application of article 9 (1) of the aforementioned directive to the hiring out of movable tangible property may lead to substantial distortions of competition where the lessor and the lessee are established in different member states and the rates of taxation in those states differ;
billi l-applikazzjoni ta' l-artikolu 9(1) ta' l-imsemmija direttiva għall-kera ta' proprjetà mobbli tanġibbli tista’ jwassal għal tgħawwiġ sostanzjali fil-kompetizzjoni fejn min jagħti b'kera u min jikri huma stabbiliti fi stati membri differenti u r-rati ta' taxxa f'dawk l-istati jvarjaw minn xulxin;
Last Update: 2014-11-21
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points (a) to (c) are without prejudice to the member states' competence to enforce compliance with the conditions attached to the rights of use at any time both with regard to the lessor and the lessee, in accordance with their national law.
il-punti (a) sa (c) huma mingħajr preġudizzju għall-kompetenza tal-istati membri li jinfurzaw il-konformità mal-kundizzjonijiet mehmuża mad-drittijiet tal-użu fi kwalunkwe żmien, kemm fir-rigward tal-lokatur kif ukoll tal-lokatarju, skont il-liġi nazzjonali tagħhom.
Last Update: 2017-04-06
Usage Frequency: 1
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