obligations de publication – Englisch-Übersetzung – Keybot-Wörterbuch
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www.cssf.lu
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L'ABE (EBA) publie les Orientations finales relatives aux
obligations de publication
d'informations du secteur bancaire de l'Union européenne
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cssf.lu
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EBA publishes final guidelines on disclosure requirements for the EU banking sector
inrush-limiter.jp
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Télécharger le communiqué concernant les
obligations de publication
liées au droit britannique
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klepierre.com
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Download the RNS announcement concerning UK disclosure requirements
tbilinomics.com
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D’autres supervisions interviennent en dernier lieu afin de garantir que les entreprises assujetties remplissent leurs
obligations de publication
, s’abstiennent de toutes stratégies d’optimisation fiscale agressive ou de pratiques de prête-nom (« name-lending ») ; qu’elles ne traitent pas avec des personnes exposées politiquement sans autorisation de la ROHMA ; qu’elles ne négocient pas sans autorisation des matières premières issues de zones de conflits, d’Etat faillis ou de territoires occupés.
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rohma.ch
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In order to ensure that they refrain from carrying out the prohibited activities, companies are required to carry out a variety of due diligence procedures. These are then checked in the first instance by industry-specific ROHMA-certified auditors, who then report to ROHMA. Further supervision ensures that companies meet their full disclosure requirements, refrain from engaging in aggressive tax avoidance or name-lending practices, and that they obtain the appropriate consents either to conduct business with politically-exposed persons or to trade in commodities obtained from conflict zones, failed states or occupied territories.
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csc.lexum.org
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Cette difficulté se situe à la base même des solutions choisies par la Cour d’appel du Québec, depuis l’arrêt Massouris, pour régler les conflits survenus dans la jurisprudence des tribunaux de première instance au Québec au sujet des baux à long terme, du crédit-bail ou des ventes à tempérament de véhicules, des
obligations de publication
qui s’y rattachent et des droits des syndics de faillite.
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csc.lexum.org
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25 The majority of the Court of Appeal held that a recharacterization was necessary and, consequently, that the failure to publish could be relied on by the trustee, who had to be considered a third person for the purposes of art. 1852 C.C.Q. However, as Beauregard J.A. noted in his dissenting opinion, this position tends to confuse the concepts of ownership and security. This problem lies at the very heart of the solutions adopted by the Quebec Court of Appeal since Massouris to resolve conflicts that have arisen in the decisions of Quebec’s trial courts with respect to long‑term leases, leasing or instalment sales of vehicles, the related publication requirements and the rights of trustees in bankruptcy. In line with the very clear positions that were adopted in Massouris, the decisions of the Court of Appeal have presumed that all legal transactions by means of which an automobile is placed at the disposal of a user are secured credit transactions. This analysis and this characterization have made it possible subsequently to treat the owner’s rights as the rights of the holder of a simple security. When this security has not been perfected because of a failure to publish it in a timely manner, it cannot be set up against a trustee in bankruptcy, who is regarded as a third party in his or her capacity as the creditors’ representative.
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scc.lexum.org
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Cette difficulté se situe à la base même des solutions choisies par la Cour d’appel du Québec, depuis l’arrêt Massouris, pour régler les conflits survenus dans la jurisprudence des tribunaux de première instance au Québec au sujet des baux à long terme, du crédit-bail ou des ventes à tempérament de véhicules, des
obligations de publication
qui s’y rattachent et des droits des syndics de faillite.
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scc.lexum.org
als Prioritätsdomäne definieren
25 The majority of the Court of Appeal held that a recharacterization was necessary and, consequently, that the failure to publish could be relied on by the trustee, who had to be considered a third person for the purposes of art. 1852 C.C.Q. However, as Beauregard J.A. noted in his dissenting opinion, this position tends to confuse the concepts of ownership and security. This problem lies at the very heart of the solutions adopted by the Quebec Court of Appeal since Massouris to resolve conflicts that have arisen in the decisions of Quebec’s trial courts with respect to long-term leases, leasing or instalment sales of vehicles, the related publication requirements and the rights of trustees in bankruptcy. In line with the very clear positions that were adopted in Massouris, the decisions of the Court of Appeal have presumed that all legal transactions by means of which an automobile is placed at the disposal of a user are secured credit transactions. This analysis and this characterization have made it possible subsequently to treat the owner’s rights as the rights of the holder of a simple security. When this security has not been perfected because of a failure to publish it in a timely manner, it cannot be set up against a trustee in bankruptcy, who is regarded as a third party in his or her capacity as the creditors’ representative.