Vertaling van "trlis had been " (Engels → Frans) :

TERMINOLOGIE

Royal Commission on Complaints of Canadian Citizens of Japanese Origin who Resided in British Columbia in 1941, that their real and Personal Property had been Disposed of by the Custodian of Enemy Property at Prices Less than the Fair Market Value
Royal Commission on Complaints of Canadian Citizens of Japanese Origin who Resided in British Columbia in 1941, that their real and Personal Property had been Disposed of by the Custodian of Enemy Property at Prices Less than the Fair Market Value

forced maximal expiratory flow after 50% of the FVC had been exhaled | FEF50% | MMFR | maximal mid-expiratory flow rate
débit maximum expiratoire 50 p. cent | D.M.E. 50 p. cent

Smallpox[Footnote: In 1980 the 33rd World Health Assembly declared that smallpox had been eradicated. The classification is maintained for surveillance purposes.]
Variole

An extremely rare tumour association characterised by dual predisposition to melanoma and neural system tumours (typically astrocytoma). Fewer than 20 affected families have been reported to date. Affected individuals had cutaneous melanoma in associ
syndrome mélanome-tumeur du système nerveux

frozen meat of animals which had lived in the wild state and had been killed by hunting
viande congelée provenant d'animaux ayant vécu à l'état sauvage et ayant été abattus à la chasse

A rare craniosynostosis syndrome with characteristics of scaphocephaly, macrocephaly, severe maxillary retrusion, and mild intellectual disability. It has been reported in 11 patients from a three-generation family. The patients had variable dysmorph
scaphocéphalie familiale type McGillivray

Definition: The patient has had two or more depressive episodes as described in F33.0-F33.3, in the past, but has been free from depressive symptoms for several months.
Définition: Le sujet a eu, dans le passé, au moins deux épisodes dépressifs répondant aux descriptions données en F33.0-F33.3, mais ne présente aucun symptôme dépressif depuis plusieurs mois.

grounds on which the parties concerned have had an opportunity to present their comments
des motifs au sujet desquels les parties ont pu prendre position

haemadsorption | hemadsorption | HA [Abbr.] | HAD [Abbr.]
hémadsorption

IN-CONTEXT TRANSLATIONS

Although Article 12(5) TRLIS had been declared illegal and incompatible aid, it was not formally abolished since it could still be applied by beneficiaries that had legitimate expectations that the aid that had been granted would not be recovered and for which the transition period was recognised in the First and Second Decisions.
Bien que l'article 12, paragraphe 5, du TRLIS ait été déclaré comme constituant une aide illégale et incompatible, il n'a pas été formellement abrogé, puisqu'il pouvait toujours être appliqué par les bénéficiaires qui pouvaient avoir une confiance légitime dans le fait de penser que l'aide octroyée ne serait pas récupérée et pour lesquels il a été reconnu que la période de transition établie dans les première et seconde décisions était applicable.

In that respect, Spain had explained to the Commission that the Spanish tax authorities only allowed the deduction of financial goodwill deriving from direct shareholding acquisitions due in part to the reasoning that Article 21 TRLIS clearly requires carrying out an economic activity in order to benefit from the application of Article 12(5) TRLIS.
À cet égard, l'Espagne avait expliqué à la Commission que son administration fiscale autorisait uniquement la déduction de la survaleur financière résultant de la prise de participations directes, en raison notamment de l'argument selon lequel l'article 21 du TRLIS exige clairement l'exercice d'une activité économique pour pouvoir appliquer l'article 12, paragraphe 5, du TRLIS.

According to the Spanish authorities, those taxpayers who believed that they had the right to apply Article 12(5) TRLIS to indirect acquisitions, did apply it.
D'après les autorités espagnoles, les assujettis qui pensaient être en droit d'appliquer l'article 12, paragraphe 5, du TRLIS pour les prises de participations indirectes l'ont fait.

By letter dated 17 July 2013 the Commission informed the Spanish authorities that it had decided to initiate the procedure laid down in Article 108(2) TFEU with regard to the effects of the new administrative interpretation of Article 12(5) TRLIS which was introduced by the Spanish authorities after the adoption of the First and Second Decision.
Par lettre du 17 juillet 2013, la Commission a informé les autorités espagnoles de sa décision d'ouvrir la procédure prévue à l'article 108, paragraphe 2, du traité eu égard aux effets de la nouvelle interprétation administrative de l'article 12, paragraphe 5, du TRLIS introduite par les autorités espagnoles après l'adoption des première et seconde décisions.

Thirdly, the Spanish authorities point out that the measure at issue does not constitute a true economic advantage since, in the case of sale of the acquired shareholding, the amount deducted is recovered by taxation of the capital gain, thus placing the taxpayer in the same situation as if Article 12(5) TRLIS had not been applied.
Troisièmement, les autorités espagnoles signalent que la mesure litigieuse ne constitue pas un véritable avantage économique étant donné qu’en cas de vente de la participation prise, le montant déduit est récupéré au moyen de l’impôt sur la plus-value, de telle façon que le contribuable se trouverait dans la même situation que si l’article 12, paragraphe 5, du TRLIS ne lui avait pas été appliqué.