voluntary gift

gratuitous loan [ gratuitous loan for use | loan for use | commodatum ]

Closely Related Corporations and Canadians Partnerships - Election or Revocation of the Election to Treat Certain Taxable Supplies as having been made for Nil Consideration [ Supplemental: Election or Revocation of the Election to Deem Certain Taxable Supplies Between Closely Related Corporations to have been made for Nil Consideration ]

voluntary gift

pro bono legal service | volunteer legal service | voluntary legal service

free supply | supply free of charge

voluntary conveyance

gratuitous bailment

[1] The cross-sectoral correction factor reduces the free allocation across all sectors if the claim for free allowances is higher than the available amount.

Declare that, by exempting from droits de mutation à titre gratuit (duty payable on transfers for which no consideration is given) gifts and legacies to public bodies or to charitable bodies only where such bodies are established in France, in a Member State or in a State which is party to the Agreement on the European Economic Area which has concluded a bilateral agreement with France, the French Republic has failed to fulfil its obligations under Article 63 of the Treaty on the Functioning o ...[+++]f the European Union and Article 40 of the Agreement on the European Economic Area, and

According to the Commission, French legislation, as interpreted by the tax authorities, exempts from droits de mutation à titre gratuit gifts and legacies to public bodies or to charitable bodies only where such bodies are established in France, in a Member State or in a State which is party to the Agreement on the European Economic Area which has concluded a bilateral agreement with France.

Grant, in its entirety, the claim in the application made at first instance to the effect that Article 1(1) of Commission Decision 2013/448/EU (1) of 5 September 2013 concerning national implementation measures for the transitional free allocation of greenhouse gas emission allowances in accordance with Article 11(3) of Directive 2003/87/EC of the European Parliament and of the Council (notified under document C(2013) 5666) is annulled in so far as it rejects the inscription of the installation listed in Annex I, Point A, to that decision with the installation identifier DE000000000000563 on the list of installations covered by Directive ...[+++] 2003/87/EC (2) which Germany submitted to the Commission pursuant to Article 11(1) of Directive 2003/87/EC and the corresponding preliminary annual amounts of emission allowances allocated free of charge to these installations;