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irap samazinājumi (itālija)
investbx (united kingdom)
Last Update: 2017-04-06
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un 15. pants: atbrīvojums no irap
articles 14 and 15: irap exemptions
Last Update: 2014-11-03
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irap samazinājums 50 % apmērā par ienākumiem, kas iegūti centrā;
50 % reduction in the rate of irap for revenue generated within the centre,
Last Update: 2014-11-03
Usage Frequency: 1
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minētajā piemērā šķiet, ka itālijas varas iestādes vēlas samazināt atbrīvojumu no irap proporciju.
in the example given, it seems that the italian authorities intend to reduce the proportion of the irap exemption.
Last Update: 2014-11-03
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tas gan neattiecas uz visiem uzņēmumiem, kuri veic ražošanas vai tirdzniecības darbības sicīlijā un kuriem ir jāmaksā irap par šīm darbībām.
this does not seem to be the case with all undertakings carrying on a productive or commercial activity in sicily and which are subject to irap on that activity.
Last Update: 2014-11-03
Usage Frequency: 1
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tādējādi ar faktu, ka irap samazināšana teorētiski palielinās jaunu uzņēmumu skaitu, nepietiek, lai atbalstu uzskatītu par saderīgu.
then, the fact that, in theory, lowering irap will increase the number of new companies is not sufficient in itself for the aid to be considered compatible.
Last Update: 2014-11-03
Usage Frequency: 1
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14. pantā paredzēts piecus gadus pēc kārtas (kopš darbības sākuma) atbrīvot no irap:
article 14 provides for successive five-year exemptions from irap (as from the start of operations) for:
Last Update: 2014-11-03
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2006. gada 3. oktobrī eiropas tiesa atzina irap par saderīgu ar direktīvas 77/388/eek [4] 33. panta 1. punktu.
on 3 october 2006 the court of justice declared the irap to be compatible with article 33(1) of directive 77/388/eec [4].
Last Update: 2014-10-19
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