전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
il-benefiċċji mogħtija lil azzjonist li jkun individwu, il-konjuġi tiegħu/tagħha, l-axxendent jew id-dixxendent lineali jew intrapriżi assoċjati, li jkollhom parteċipazzjoni diretta jew indiretta fil-kontroll, il-kapital jew il-ġestjoni tal-kontribwent, kif imsemmi fl-artikolu 78, ma għandhomx jiġu ttrattati bħala spejjeż deduċibbli sakemm tali benefiċċji ma jingħatawx lil terza parti indipendenti.
benefits granted to a shareholder who is an individual, his spouse, lineal ascendant or descendant or associated enterprises, holding a direct or indirect participation in the control, capital or management of the taxpayer, as referred to in article 78, shall not be treated as deductible expenses to the extent that such benefits would not be granted to an independent third party.