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taikant netinkamus amortizacijos principus

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Lithuanian

ilgalaikis materialus turtas, išskyrus žemę ir pastatus, gali būti naudojamas padengti techninius atidėjimus tik tada, kai jis įvertinamas taikant riziką ribojančios amortizacijos principą;

English

in particular, tangible fixed assets other than land and buildings may be accepted as cover for technical provisions only if they are valued on the basis of prudent amortization;

Last Update: 2014-10-23
Usage Frequency: 3
Quality:

Lithuanian

nederėtų ir toliau dėti daug pastangų remti ekologines inovacijas ir tuo pat metu patiems naikinti aplinką taikant netinkamą subsidijų politiką.

English

nowadays it is no longer appropriate to support eco-innovation with a lot of money and effort, while at the same time contributing to environmental damage by implementing an unsuitable subsidy policy.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

Lithuanian

be to, taikant bendrą vertinimo metodą turėtų sumažėti rizika, kad oro vežėjai ar oro uostai netinkamai konkuruos ar taikys netinkamus veiklos būdus, kurie paveiktų ne tik konkretaus oro uosto pajėgumą, bet ir viso aviacijos tinklo našumą.

English

in addition, the harmonised assessment method should reduce the risk of bias in competition between airports or between airlines and of poor practice being implemented, which may impact not only the capacity of the airport concerned, but on overall aviation network efficiency.

Last Update: 2017-04-06
Usage Frequency: 1
Quality:

Lithuanian

viena yra prisitaikyti prie aplinkos pokyčių, visai kas kita - taikyti netinkamus konservatyvius darbo metodus ir nesugebėti šioms nelaimėms pasirengti.

English

it is one thing to adapt to the changing environment; it is quite another to accept rigid bad practices and be unprepared.

Last Update: 2012-02-28
Usage Frequency: 2
Quality:

Lithuanian

Šiuo atveju taikytina orientacinė taisyklė, susijusi su atskaitomos amortizacijos nustatymu, yra šios amortizacijos principo apribojimas eig finansuojamam turtui, numatytas bmk 39 c straipsnio antrojoje pastraipoje.

English

hence the reference point applicable in the present case for determining the deductible depreciation is the limitation in principle of such depreciation to assets financed by eigs, as provided for in the second paragraph of article 39 c of the general tax code.

Last Update: 2014-11-04
Usage Frequency: 1
Quality:

Lithuanian

iš tikrųjų, nors nuo amortizacijos principo apribojimo, nustatyto bmk 39 c straipsnio antrojoje pastraipoje, leidžiančios nukrypti nuostatos yra priimtinos, jos turėtų būti pagrįstos tik tokiomis sąlygomis, kurių įvykdymas galėtų sutrukdyti siekiant mokesčių mokėjimo optimizavimo naudotis minėto turto finansavimu, kurį atlieka fiskaliniu požiūriu skaidrios struktūros, tokios kaip eig.

English

although derogations from the ceiling in principle on depreciation provided for in the second paragraph of article 39 c of the general tax code are admissible, they should be based only on criteria the fulfilment of which would be capable of preventing recourse, for tax optimisation purposes, to the financing of the said assets by means of tax-transparent structures such as eigs.

Last Update: 2014-11-04
Usage Frequency: 1
Quality:

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