Übersetzung für "fundamental accounting concept " (Englisch → Französisch) :

That is the basic concept of responsible government, the idea that the executive branch of government is accountable back to the legislature and that members in the House have to play that fundamental role, including members in the government caucus.

J. whereas, notwithstanding this, with the Union's accession to the ECHR, the Union may over time have to find a common yardstick in cross-border cases relating to the freedoms to supply goods and services as a result of the ‘dialectical development’ looked forward to by Advocate General Mancini in the Bond van Adverteerders case, having regard also to the judgments in Elliniki Radiofonia Tileorasi and Society for the Protection of Unborn Children Ireland Ltd and Advocate General Jacobs' opinion in Christos Konstantinidis ; indeed, in the case Society for the Protection of Unborn Children Ireland Ltd , Advocate General Van Gerven put forward the proposition that ‘a national rule which in order to show that it is compatible with [Union] law has to rely ...[+++] on legal concepts, such as imperative requirements of public interest or public policy .falls ’within the scope' of [Union] law' on the ground that, although the Member States have some discretion in defining the public interest or public policy concepts, the scope of those concepts in the case of measures falling within the scope of Union law is nevertheless subject to Union control and they have to be ‘justified and delimited in a uniform manner for the whole [Union] under [Union] law and therefore taking into account the general principles in regard to fundamental rights and freedoms’;

J. whereas, notwithstanding this, with the Union's accession to the ECHR, the Union may over time have to find a common yardstick in cross-border cases relating to the freedoms to supply goods and services as a result of the "dialectical development" looked forward to by Advocate General Mancini in the Bond van Adverteerders case, having regard also to the judgments in Elliniki Radiofonia Tileorasi and Society for the Protection of Unborn Children Ireland Ltd and Advocate General Jacobs’ opinion in Christos Konstantinidis; indeed, in the case Society for the Protection of Unborn Children Ireland Ltd, Advocate General Van Gerven put forward the proposition that "a national rule which in order to show that it is compatible with [Union] law has to rely ...[+++] on legal concepts, such as imperative requirements of public interest or public policy .falls 'within the scope' of [Union] law" on the ground that, although the Member States have some discretion in defining the public interest or public policy concepts, the scope of those concepts in the case of measures falling within the scope of Union law is nevertheless subject to Union control and they have to be "justified and delimited in a uniform manner for the whole [Union] under [Union] law and therefore taking into account the general principles in regard to fundamental rights and freedoms";

51. Emphasises the ambiguity with regard to Member States’ right to insist upon social, environmental and quality criteria in public procurement tenders and contracts, and draws attention to the changes in the legal framework brought about by the Lisbon Treaty and the European Charter of Fundamental Rights; in the context of fair trade, the prevention of a race to the bottom and the delivery of quality services, calls for the extension of the concept of ‘most economically advantageous offer’ such that calls for tender and procurement ...[+++] contracts, as well as subcontracts for provision of SGI, including SSGI, would have to include the relevant Member State's national and/or local social, environmental and service quality criteria, which should be linked to best international practice; stresses that, in order to maintain standards, criteria for acceptance of tenders must not be based solely on price; urges that reforms take into account the specific status of not-for-profit and social economy providers;

O. whereas applying the concept of "population and labour catchment areas" involves taking account of the relevant basic territorial units when addressing issues of fundamental importance to people's daily lives, (transport, public services, quality of life, jobs and local economic activity, security, etc.),

Structural separation is a concept that has been borrowed from the telecommunications sector and has been used to deal with some fundamental accounting issues.