Organschaft definition

Organschaft has the meaning set forth in Section 8.3(a).
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Organschaft has the meaning set forth in Section 8.3(a). “Other Excluded Liabilities” means the liabilities and obligations described on Exhibit H-5. “Owned Real Property” has the meaning set forth in Section 4.6(a). “Parties” and “Party” has the meaning set forth in the Preamble. “Pension Closing Payment Amounts” means the First Pension Closing Payment Amount, the Second Pension Closing Payment Amount, the Third Pension Closing Payment Amount and the Fourth Pension Closing Payment Amount and any of them a “Pension Closing Payment Amount”. “Pension Dispute Notice” has the meaning set forth in Section 3.2(c). “Pension Fund” has the meaning set forth in Section 6.9(e).
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Examples of Organschaft in a sentence

  • DuPont shall, and shall cause its Affiliates (including any Transferred DPC Company or Subsidiary thereof) to, terminate all existing German fiscal unities (Organschaft) between DuPont de Nemours (Deutschland) GmbH, on the one hand, and any of DuPont Performance Coatings GmbH, Spies Hecher GmbH and Standox GmbH, on the other hand, in each case, effective as of December 31, 2012.

  • Referring to VAT tax groups (umsatzsteuerliche Organschaft) any change of shareholders (Aufhebung der finanziellen Eingliederung) shall be deemed as a properly termination.

  • In the event that a fiscal year of the Subsidiary during the term of this Agreement comprises less than twelve calendar months or that the first year of the validity of this Agreement is not recognized by the tax authorities for a fiscal unity for corporation tax purposes (körperschaftsteuerliche Organschaft), the Minimum Term of the Agreement is extended by additional complete (short) fiscal years up to the expiration of at least five full years (which do not have to coincide with the calendar year).

  • Neither Parent nor Merger Sub (i) has been a member of a group of corporations filing a consolidated, combined, or unitary Tax Return (including for German tax purposes any fiscal group (Organschaft)) (other than a group the common parent of which was Parent) nor (ii) has liability for the Taxes of any other Person as a transferee or successor or under sec.

  • For German corporate income tax, trade tax and value added tax purposes, ▇▇▇▇▇▇▇▇ ▇▇▇▇ Additives is, and has been during any Tax year with respect to which the relevant statute of limitations remains open, a member of a valid tax group (steuerliche Organschaft).

  • The Company has not been a member of a fiscal unity (steuerliche Organschaft) (as defined in the German Corporate Income Tax Act or any analogous combined, consolidated or unitary group defined under applicable Law).

  • Effectively, an Organschaft is an agreement that enables a group of commonly controlled legal entities to “pool” their profits and losses such that losses of one or more entities can be used to offset profits of one or more other entities.

  • Seller shall -------------------------- take commercially reasonable endeavors to terminate the Organschaft between Solutia Deutschland Holding GmbH and Erste Viking Resins Germany 1 GmbH effective as of December 31, 2002.

  • Except as otherwise provided in Section 4.4, no Member of the Service Solutions Group is or will be required to pay any amount to any Person or Governmental Authority after the Closing Date with respect to its participation in such Organschaft.

  • In the event that a fiscal year of the Subsidiary during the term of this Agreement comprises less than twelve calendar months or a fiscal unity for corporation tax purposes (körperschaftsteuerliche Organschaft) is not recognized by the tax authorities for the first year of validity of this Agreement, the Minimum Term of the Agreement is extended by additional complete (short) fiscal years up to the expiration of at least five full years (which do not have to coincide with the calendar year).

Related to Organschaft

  • Ag means silver.

  • Organiser means the Hong Kong Trade Development Council, which as promoter and organiser, is responsible for the regulation and control of all aspects of the Exhibition.

  • Organisers means the organization named as the Organiser(s) of the Exhibition on the Application Form.

  • Organ procurement organization means a person designated by the Secretary of the United States Department of Health and Human Services as an organ procurement organization.

  • DAS means digital addressable cable systems comprising of an electronic device (which includes hardware and its associated software) or more than one electronic device put in an integrated system through which signals of the network can be sent in encrypted form and decoded by the devices having an activated conditional access system at the premises of the subscriber within the limits of authorization made through CAS and SMS, by the cable operator to the subscriber on the explicit choice and request of such subscriber;