moeien om niet
English translation: involvement in the management of [participations/holdings, etc.] for no consideration
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| 08:11 May 5, 2017 |
| Dutch to English translations [PRO] Bus/Financial - Accounting | |||||
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|  Selected response from: Michael Beijer United Kingdom Local time: 15:28 | ||||
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| Summary of answers provided | ||||
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| 3 +1 | involvement in the management of [participations/holdings, etc.] for no consideration |
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| Discussion entries: 3 | |
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Answers
10 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1involvement in the management of [participations/holdings, etc.] for no consideration Explanation: see e.g.: "In the Cibo Participations and the Polysar Investments Netherlands BV cases, the ECJ ruled that where a holding company the sole purpose of which is to acquire shareholdings and is not directly or indirectly involved in the management of the participations, it cannot be deemed exercising an “economical activity” and cannot therefore be liable to VAT. By contrast, where a holding company is involved in the management of its subsidiaries by supplying general, administrative, financial, commercial and technical management services, the ECJ held..." (‘The Meaning of "enterprise", "business" and "business Profits" Under Tax Treaties and EU Tax Law’ edited by Guglielmo Maisto @ https://books.google.co.uk/books?id=hESvEbbDSrIC&pg=PA289&lp... ) |
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Reference comments
8 mins peer agreement (net): +2 |
| Reference: refs Reference information: ***************************** FELOnline: moeiende houdstermaatschappij [houdster] = holding company that is actively involved in the management of its participations een moeiende houdstervennootschap [moeien = inmengen in] = a holding company that is actively involved in xx overheidsbemoeienis = government interference state interference government influence government regulation and controls government involvement regulatory involvement [on the part of the government] [reduce] regulations and controls [reduce] regulatory measures ***************************** Van Dale: moeien (1) (overgankelijk werkwoord) 1. betrekken (in) involve (in) mix up (in / with) 2. op het spel zetten stake risk, venture, hazard, jeopardize context: er is een hele dag mee gemoeid = it will take / cost a whole day er is een groot bedrag mee gemoeid = it involves a substantial amount of money zijn leven is ermee gemoeid = his life is at stake / risk moeien (2) (wederkerend werkwoord, zich moeien) zich bemoeien met concern oneself (with), involve oneself (in / with) = (informeel) poke / put one's nose in, stick one's oar in |
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