検索ワード: proprietorships (英語 - マルタ語)

establish legal principles that ensure continuity of partnerships and sole proprietorships in the event of the death of one of the partners or the owner.
jistabbilixxu prinċipji ġuridiċi li jiżguraw il-kontinwità tas-sħubiji u negozji b'sid wieħed fil-każ tal-mewt ta’ wieħed mill-imsieħba jew tas-sid.

most of the recommendations concern tax problems relating to the legal status of sole proprietorships and partnerships, in particular the succession of smes.
il-parti l-kbira tar-rakkomandazzjonijiet jikkonċernaw il-problemi tat-taxxi li huma relatati ma’ l-istatus legali tan-negozji b’sid uniku u tas-sħubijiet, b’mod partikolari s-suċċessjoni ta’ l-smes.

this is not the case, however, for the many smes that, being partnerships or sole proprietorships, are not subject to corporation tax.
dan ma japplikax għall-ħafna intrapriżi żgħar u ta’ daqs medju li, billi huma kumpaniji b’responsabbiltà limitata u kumpaniji individwali, mhumiex soġġetti għat-taxxa korporattiva.

council directive 90/434/eec (“merger directive”) provides for deferral of capital gains taxation but applies only to cross-border restructuring and not to wholly domestic restructuring operations or to a conversion of a sole proprietorship or partnership into a limited company.
id-direttiva tal-kunsill 90/434/kee (il-“merger directive”) tipprevedi għal differiment tat-tassazzjoni fuq il-qligħ kapitali iżda tapplika biss għal ristrutturar f'pajjiż ieħor u mhux għal operazzjonijiet ta' ristrutturar li jseħħu kollha kemm huma domestikament jew għal konverżjoni minn sid uniku jew sħubija għal kumpanija ta' responsabbiltà limitata.