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

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

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

  • Anything in the IMAX LTIP to the contrary notwithstanding, subject to applicable laws, rules and regulations, any authority or responsibility that, under the terms of the IMAX LTIP, may be exercised by the Committee may alternatively be exercised by the Board.

  • 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.


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 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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Fiscal Unity has the meaning given to it in Section 3.20(b).
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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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Related to Fiscal Unity

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

  • Fiscal Period means any interim accounting period within a Taxable Year established by the Manager and which is permitted or required by Section 706 of the Code.

  • Fiscal Year means the fiscal year of the Company.

  • Academy Financial Year means the academic year from 1st of September to 31st of August of the following year;

  • 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).

  • 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 the aggregate amount of assets (less reserves and other deductible items) after deducting current liabilities, as shown on the consolidated balance sheet of the Company and its Subsidiaries contained in the latest annual report to the stockholders of the Company and prepared in accordance with GAAP.

  • 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.

  • Local unit means a county, city, village, or township.

  • Animal Unit means a unit of measure used to compare differences in the production of animal manure and set forth in Minn. R. 7020.0300, subp. 5.

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

  • 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.

  • Annual EBITDA means, with respect to any Project or Minority Holding, as of the first day of each fiscal quarter for the immediately preceding consecutive four fiscal quarters, an amount equal to (i) total revenues relating to such Project or Minority Holding for such period, less (ii) total operating expenses relating to such Project or Minority Holding for such period (it being understood that the foregoing calculation shall exclude non-cash charges as determined in accordance with GAAP). Each of the foregoing amounts shall be determined by reference to the Borrower’s Statement of Operations for the applicable periods. An example of the foregoing calculation is set forth on Exhibit G hereto.

  • 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 any other period that is treated as a taxable year (or other period, or portion thereof, in the case of a Tax imposed with respect to such other period, e.g., a quarter) with respect to which any Tax may be imposed under any applicable Law.

  • 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 or owned by, or credited to, the account of the Borrower and its Subsidiaries (including non-wholly owned Subsidiaries and Permitted J/Vs).

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

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

  • Fiscal Month means any of the monthly accounting periods of Borrower.

  • old financial year means the financial year of an issuer that immediately precedes a transition year;