Fiscal Unity definition

Fiscal Unity means a tax group where the relevant companies are taxed as if there is only one tax payer (fiscale eenheid), as described in Article 15 of the Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969) and in Article 11 of the Directive of the Council of the European Union on the common system of value added tax (2006/112/EC);
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Fiscal Unity means that the relevant companies are taxed as if they are one company ('fiscale eenheld'), as meant in article 15 of the Dutch Corporate Income Act, and any other similar provisions from time to time replacing it.
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Fiscal Unity means the fiscal unity (fiscale eenheid) for Dutch Corporate Income Tax purposes pursuant to Section 15 of the Dutch Corporate Income Tax Axx 0000 between (amongst others) Seller and Company;
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Examples of Fiscal Unity in a sentence

  • Certain entities included in the Dutch Fiscal Unity, the U.K. Tax Group and the U.S. Tax Group are attributed to the LiLAC Group.

  • As a result, we record inter-group tax allocations to recognize changes in the tax attributes of certain members of the LiLAC Group that are included in the Dutch Fiscal Unity, the U.K. Tax Group or the U.S. Tax Group.

  • Different members of the Liberty Global Group file combined tax returns for the Dutch Fiscal Unity and U.K. tax returns, where sharing of certain tax attributes is permitted, and consolidated tax returns for the U.S. Tax Group.

  • The new Dutch Fiscal Unity law of January 1, 2003, enables acquisition vehicles of private equity investors to allocate the losses of high interest payments from acquisition-related leverage to the operations of the target.

  • One member of the Liberty Global Group files a combined tax return for the Dutch Fiscal Unity and another member of the Liberty Global Group files a consolidated tax return for the U.S. Tax Group.

  • The Seller shall indemnify, hold harmless and reimburse the Purchaser, any Company and any Subsidiary from any VAT Fiscal Unity Claims Purchaser raised by the Seller or a Related Person for the Pre-Effective Date Period.

  • Our consolidated financial statements include the income taxes of all entities wholly owned by VodafoneZiggo Group HoldingB.V. VodafoneZiggo Group Holding together with VodafoneZiggo and its subsidiaries, formed a fiscal unity (the VodafoneZiggoFiscal Unity).The VodafoneZiggo Fiscal Unity is one taxpayer for the period of time subsequent to the closing of the JV Transaction.

  • The Fiscal Unity headed by Liberty Global Target Company will, prior to Completion not form part of any larger Fiscal Unity for Dutch corporate income tax purposes.

  • Certain of the entities included in the Dutch Fiscal Unity and the U.S. Tax Group are attributed to the LiLAC Group.

  • In the Netherlands, the Dutch Fiscal Unity law of January 1, 2003, enabled acquisition vehicles of private-equity investors to allocate the losses of high interest payments from acquisition-related leverage to the operations of the target.


More Definitions of Fiscal Unity

Fiscal Unity the meaning given to the expression "Fiscale eenheid" by Article 15 CITA
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Fiscal Unity means the unity for Dutch tax purposes in accordance with Article 15 of the Dutch Corporate Income Tax Act (Wet op de vennootschapsbelasting 1969) or in accordance with Article 7 paragraph 4 of the Dutch Value Added Tax Act (Wet op de omzetbelasting 1968);
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Fiscal Unity has the meaning given to it in Section 3.20(b).
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Fiscal Unity has the meaning given to the term in the Contribution Agreement;
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Fiscal Unity means the Seller, as parent company, and its subsidiary companies, including Netwerkdiensten, K&T and Encalls BV K&T and Netwerkdiensten are deemed to be absorbed by Seller for corporate income tax purposes as per 1 January, 1998 pursuant to the decision ("beschikking") of the Rotterdam tax inspector ("Belastingdienst/Xxxxx ondernemingen Rotterdam") dated 18 January, 1999 and (in respect of K&T) as per 31 March, 1998 pursuant to the decision of the Rotterdam tax inspector (as mentioned above) also dated 18 January, 1999. Encalls BV will be deemed to be absorbed by Seller for corporate income tax purposes as per 1 January 1999;
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Related to Fiscal Unity

  • School fiscal year means a fiscal year that commences July 1 and continues through June 30.

  • Fiscal Period means the period commencing on the Closing Date, and thereafter each period commencing on the day immediately following the last day of the immediately preceding Fiscal Period, and ending in each case at the close of business on the first to occur of the following dates:

  • Fiscal Year means the fiscal year of the Company.

  • Academy Financial Year means the year from 1st September to 31st August or such other period as the Secretary of State may from time to time specify by notice in writing to the Academy Trust;

  • Trust Fiscal Year means the period commencing on March 1 of any year and ending on February 28 (or February 29, if applicable) of the following year.

  • Current Fiscal Year means the fiscal year for which a particular calculation is made.

  • Net Taxable Income has the meaning set forth in Section 4.01(b)(i).

  • Free Cash Flow means, for any Person for any period, EBITDA plus cash interest income of such Person for such period, less income taxes, Capital Expenditures and Investments (to the extent made in compliance with this Agreement), Scheduled Debt Service (if any) and variations in working capital made in the ordinary course of business, with respect to such period.

  • Taxable income means, in the case of an individual, federal adjusted gross income determined without regard to 26 U.S.C. § 168(k) and:

  • Tax Revenues means the Personal Income Taxes and such other revenues, including Alternative Revenues (but excluding Building Aid), as the Authority may derive directly from the State from taxes imposed by the City or the State and collected by the State.

  • Disposable earnings means that part of the earnings of an

  • Consolidated Net Assets means Consolidated Assets after deduction of Consolidated Current Liabilities.

  • Disposable income means that part of the income due and payable of any individual remaining

  • Consolidated Net Earnings means, for any period, the net income (loss) of Borrower for such period, as determined on a Consolidated basis and in accordance with GAAP.

  • Tax Revenue means, with respect to the Project Area, (a) those tax revenues referred to (1) in the last sentence of the first paragraph of Article VIII, Section 12 of the Constitution of the State and (2) in Section 18-2147, Reissue Revised Statutes of Nebraska, as amended, and (b) all payments made in lieu thereof.

  • Business Unit means the assets constituting the business or a division or operating unit thereof of any Person.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Income year means any year or accounting period beginning 1 July of one calendar year and ending 30 June of the following calendar year or any other period that the Trustees by resolution adopt;

  • Fiscal Quarter means a fiscal quarter of any Fiscal Year.

  • Mixed beverage or "mixed alcoholic beverage" means a drink composed in whole or in part of

  • Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;

  • Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.

  • Consolidated Cash Balance means, at any time, the aggregate amount of cash and cash equivalents, marketable securities, treasury bonds and bills, certificates of deposit, investments in money market funds and commercial paper, in each case held by the Parent and its Consolidated Subsidiaries.

  • Budget unit means the unit for which the ANB of a district is calculated separately pursuant to 20-9-311.

  • Distribution Company means a distribution company as defined in Section 1 of Chapter 164 of the Massachusetts General Laws.3

  • VAT Group means a group for the purposes of the VAT Grouping Legislation.