Search results for " tax"
showing 10 items of 794 documents
Diversity in the genus Hieracium Linnaeus s.str. (Asteraceae) in Sicily
2015
The present taxonomic and floristic knowledges on Hieracium L. s. str. in Sicily are commented. In total, 11 taxa occur in this island, 10 of which are endemic and 1 has a wider range. For each of these taxa, biological form, phenology, distribution, ecology, chromosome number, conservation, and taxonomy are taken in consideration. A key to the taxa is also provided.
Les honoraires des arbitres ne peuvent faire l'objet d'une ordonnance de taxation
2002
International audience; (Reims 16 déc. 1999, Rev. arb. 2000.316, note Th. Clay, Sté Adidas c/ Fresco)
Charybdis glaucophylla (Asparagaceae), a new species from Sardinia
2012
Charybdis glaucophylla (Asparagaceae), a new species from Sardinia, is described and illustrated. It is a diploid species with 2n = 20 chromosomes growing along the rocky coast, sandy dunes and mountain top in the south-western part of the island. Within the genus, this species results taxonomically well isolated and differentiated due to relevant morphological and phenological features, such as the leaves wide and short, very rigid and glaucous-pruinose, as well as the very late foliation (winter). It shows only some relationships with C. pancration for the whitish bulb tunics and the diploid chromosome complement, and with C. maura and C. aphylla due to the glaucous leaves.
Sull’esecuzione delle sentenze tributarie nei confronti dell’Agenzia delle dogane
2019
Article 69 of Legislative Decree 546/92, in the current version, incorporates the principle of immediate enforceability of all judicial tax decisions, including those favorable to taxpayers. However, the Customs Agency, following a wrong interpretation of article 68, paragraph 3 bis, of Legislative Decree 546/92 and of the European regulations referred to therein, considers the above mentioned principle unapplicable with regards to non-definitive decisions concerning the European Union's own resources. A systematic interpretation of the rules leads to the conclusion that even these decisions are immediately enforceable.
New national and regional biological records for Finland 5. Contributions to agaricoid and ascomycetoid taxa of fungi 4
2015
One genera of agaricoid fungi (Basidiomycota): Romagnesiella and 12 species are reported as new to Finland: Agaricus macrocarpus, Arrhenia obatra, Arrhenia obscurata, Arrhenia rigidipes, Coprinellus brevisetulosus, Coprinus candidatus, Entoloma plebejum, Hydnum vesterholtii, Inocybe phaeocystidiosa, Mycena clavata, Omphalina arctica and Romagnesiella clavus. Two genera of ascomycetoid fungi (Ascomycota): Strossmayeria, Phaeomollisia and 8 species are reported as new to Finland: Arachnopeziza delicatula, Hyaloscypha diabolica, Hyalopeziza cf. tianschanica, Phaeomollisia piceae, Phialina pseudopuberula, Sphaeropezia hepaticarum, Strossmayeria basitricha and Trichopeziza subsulphurea. Informat…
Artilleriâ Velikogo Knâžestva Litovskogo v XVII v. : finansirovanie, voennye transportnye rashody, remeslennaâ rabota
2015
State artillery in Lithuania in the seventeenth century was relatively neglected area of military and only from 1637 years it constituted a separate body. In the second half of the seventeenth century cannon in the arsenals of Lithuania were outdated and there were rarely works with new ones. During this period, it also struggled with the problem of its unification. In the Grand Duchy of Lithuania there was also a private artillery, and the law allowed anyone nobleman, if he could afford it, to have a cannon. The private fortresses they were much more modern than the artillery State. Another issue was transporting artillery to the war,which was associated with the employment of many people,…
New records of Asteraceae for the non-native flora of Tunisia and north Africa with some nomenclatural remarks
2022
International audience; Sixteen new Asteraceae are added to the non-indigenous flora of Tunisia. Six of them (Dimorphotheca ecklonis, Gaillardia pulchella, Gazania linearis var. linearis, Guizotia abyssinica, Rudbeckia triloba and Tithonia diversifolia) are also new for the flora of North Africa. Chrysanthemum morifolium is here first reported for the Mediterranean Basin. Seven genera (Argyranthemum, Bidens, Dimorphotheca, Gaillardia, Guizotia, Rudbeckia and Tithonia) are recorded for the first time for the vascular flora of Tunisia. Most of these species escaped from gardens and pots and became casual along roadsides and/or disturbed areas after cypsela dispersion (except for Chrysanthemum…
Inferences of dietary preferences of Miocene squirrels (Xerinae, Sciuridae) from the Iberian Peninsula and Namibia using microwear analyses and ename…
2020
In this work, we compared microwear features and enamel thickness from upper molars (M1 and M2) of extinct Xerinae squirrels from the Miocene of Namibia (Vulcanisciurus sp) and the Iberian Peninsula (Atlantoxerus nov. sp. and Heteroxerus rubricati). We also examined the microwear from young and adult specimens of one extant squirrel, Atlantoxerus getulus, to compare it with the extinct species. Both, the microwear features and enamel thickness showed that the Miocene African species presented a more abrasive diet than the Iberian ones.
Redescription of the forgotten New Caledonian weevil genus
2018
Abstract Callistomorphus is one of the “forgotten” genera of the tribe Eugnomini inhabiting rain forest in New Caledonia. In this paper, the genus Callistomorphus and the type species C.farinosus are redescribed. Eight new species, Callistomorphusfundatussp. n., C.gibbussp. n., C.malleussp. n., C.minimussp. n., C.rutaisp. n., C.szoltysisp. n., C.torosussp. n. and C.turbidussp. n., are described, originating from the main island of New Caledonia. Illustrations and SEM photographs of the external morphology and the male and female terminalia are provided, as well as dorsal habitus colour photographs of the adults, a key to the species, a distribution map, and a discussion of the systematic po…
Arrays in rays: terminal addition in echinoderms and its correlation with gene expression
2005
Summary The echinoderms are deuterostomes that superimpose radial symmetry upon bilateral larval morphology. Consequently, they are not the first animals that come to mind when the concepts of segmentation and terminal addition are being discussed. However, it has long been recognized that echinoderms have serial elements along their radii formed in accordance with the ocular plate rule (OPR). The OPR is a special case of terminal growth, forming elements of the ambulacra that define the rays in echinoderms. New elements are added at the terminus of the ray, which may or may not be marked by a calcified element called the terminal plate (the “ocular” of sea urchins). The OPR operates in eve…