This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. Italian to French
  3. Law: Contract(s)

quota qualificata

French translation: participation qualifiée

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:quota qualificata
French translation:participation qualifiée
Entered by: Antoine de Bernard

09:13 Sep 26, 2015
Italian to French translations [PRO]
Bus/Financial - Law: Contract(s)
Italian term or phrase: quota qualificata
CAPITAL GAIN
La parte cedente dichiara di conoscere il criterio di tassazione delle plusvalenze da cessioni di partecipazioni e degli obblighi consecutivi previsti dalla vigente normativa.
In ogni caso la parte cedente dichiara di non essere soggetta a "capital gain" in quanto la quota ceduta, qualificata, tenuto conto che la società non ha iniziato l'attività, viene ceduta al valore del patrimonio netto.

Per partecipazione qualificata, ai sensi dell'art. 67 T.U.I.R. (Testo Unico delle Imposte sui Redditi, d.P.R. n. 917/86), si intende una partecipazione societaria che presenti i seguenti requisiti:
Società quotata in mercati regolamentati italiani o esteri
possesso superiore al 2% dei diritti di voto in Assemblea ordinaria;
oppure possesso superiore al 5% del capitale sociale.
Società non quotata in mercati regolamentati
possesso superiore al 20% dei diritti di voto in Assemblea ordinaria;
oppure possesso superiore al 25% del capitale sociale o patrimonio

Je comprends le concept, mais y a-t-il un terme consacré en français ?
Eurlex parle de "participation qualifiée", on trouve également "part admissible"... Vos suggestions sont bienvenues ! Merci d'avance :)
A♠T
France
Local time: 03:07
participation qualifiée
Explanation:
participation qualifiée : le fait de détenir dans une entreprise, directement ou indirectement, au moins 10 % du capital ou des droits de vote, ou toute autre possibilité d'exercer une influence notable sur la gestion de l'entreprise dans laquelle est détenue une participation

http://admi.net/eur/loi/leg_euro/fr_389L0646.html
Selected response from:

Antoine de Bernard
Italy
Local time: 03:07
Grading comment
merci !
4 KudoZ points were awarded for this answer



Summary of answers provided
4participation qualifiée
Antoine de Bernard


  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
participation qualifiée


Explanation:
participation qualifiée : le fait de détenir dans une entreprise, directement ou indirectement, au moins 10 % du capital ou des droits de vote, ou toute autre possibilité d'exercer une influence notable sur la gestion de l'entreprise dans laquelle est détenue une participation

http://admi.net/eur/loi/leg_euro/fr_389L0646.html

Antoine de Bernard
Italy
Local time: 03:07
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 122
Grading comment
merci !
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search