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The Transposition into French Law of the New Anti-Abuse Provision of the EU Parent-Subsidiary Directive May Impact Certain Acquisition Structures Commonly Used by Non-EU Funds/Corporate Investors to Acquire French Companies
The French Amended Finance Act for 20151 implements a new EU anti-abuse clause that aims at excluding "non-genuine" arrangements from the scope of the withholding tax exemption applicable to dividends paid by French subsidiaries to EU parent companies.
In particular, the new anti-abuse clause targets EU holding companies, such as Luxembourg holding companies, commonly used as investment vehicles by non-EU entities to acquire French target companies in order to benefit from the exemption of withholding tax on the upstreaming of dividends from France.
Even though there is some uncertainty about the interpretation of the new law, it is likely that the substance requirements for holding companies to benefit from the French withholding tax exemption will be significantly higher than under previous legislation. In particular, the current "substance thresholds" generally recommended for such holding companies (e.g., minimum staff, offices, location of board meetings, etc.) may no longer be sufficient to qualify for the withholding tax exemption.
This anti-abuse clause would apply to both future and existing structures with respect to distributions made during fiscal years beginning on or after January 1, 2016.
Before the Amended Finance Act for 2015, the withholding tax exemption on dividends paid by a French subsidiary to an EU parent company was available under two different grounds:
- Parent-Subsidiary Directive: The transposition into French law of the previous version of the Parent-Subsidiary Directive included a specific anti-abuse clause applicable to EU parent companies controlled by non-EU shareholders, subject to certain safe harbors. Because of such anti-abuse clause, this ground for withholding tax exemption was generally not used in the context of holding companies set up by non-EU investors for the purpose of acquiring French target companies;
- ECJ Case Law: the European Court of Justice ("ECJ") had ruled in the Denkavit case2 that the participation exemption regime on dividends applicable under French law to French holding companies must be applied to EU holding companies as well, which resulted in an exemption for withholding tax on dividends paid by a French subsidiary to an EU parent company. Such case law did not provide for any specific anti-abuse clause, but only referred to the exclusion of "wholly artificial arrangements" under the meaning of the ECJ case law3 . This reference was generally considered as less rigorous than the specific anti-abuse clause under the Parent-Subsidiary Directive since the compliance with certain substance requirements (minimum staff, offices, board meetings, etc.) was viewed as sufficient to claim the benefit of the exemption.
The Amended Finance Act for 2015 brings two important changes:
- The new anti-abuse clause is applicable to both exemption regimes (Parent-Subsidiary Directive and ECJ case law).
- The new anti-abuse clause is more stringent that the previous clause provided in the transposition under French law of the Parent-Subsidiary Directive. The withholding tax exemption will not apply "to an arrangement or a series of arrangements which, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose [of this exemption], are not genuine having regard to all relevant facts and circumstances. An arrangement may comprise more than one step or part. For the purposes of [these provisions], an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality";
The parliamentary debates show that the new anti-abuse clause is specifically aimed at holding companies set up by non-EU investors to acquire French target companies. It is noted in the parliamentary report that the clause especially targets "schemes that make it possible for EU subsidiaries of international groups to distribute dividends to companies that are established outside the EU in low-tax countries without any withholding tax levied in France. […] This is the case of schemes involving holding companies the sole activity of which is to hold shares" 4 .
This is consistent with guidelines released recently by the French Tax Administration stating that it intended to challenge situations where holding companies are set up with the main objective to benefit from the withholding tax exemption5 .
It is difficult to assess how French courts will interpret the broad wording of the new anti-abuse clause. First, subject to our comment below, the reference to "one of the main purposes" might make it somewhat difficult to qualify for the exemption when an EU holding entity is controlled by non-EU companies, should the benefit of the withholding tax exemption be considered as being "one of the main purposes" for the interposition of a holding company, even though a business rationale can also be proved. Second, the reference to "genuine" arrangements and "valid commercial reasons" may indicate that the focus will not only be on the substance criteria as generally used in existing acquisition structures, but also on the business rationale for setting up a holding company and choosing its location.
However, three factors might limit the far-reaching impact of this new legislation :
- As a general matter, the compatibility of such a rigorous anti-abuse clause with the EU's principle of freedom of establishment may be questioned. In this regard, the French Supreme Court has recently referred a question to the ECJ for a preliminary ruling on the compatibility with the freedom of establishment of the former anti-abuse clause provided under French tax law, which will hopefully provide guidelines for the interpretation of the new anti-abuse clause, as well6 .
- As the text of the new anti-abuse clause reads, it could be argued that the demonstration of "valid commercial reasons" and the compliance with substance requirements are sufficient to claim the exemption, even though tax considerations would also be "one of the main purposes" of the structure.
- In respect of Luxembourg holding companies, the tax treaty between France and Luxembourg may provide for an alternative relief for taxpayers under certain conditions.


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Baroness Scotland of Asthal asked Her Majesty's Government:
The Lord Chancellor (Lord Irvine of Lairg): The Advisory Board on Family Law has today (27 May) published its second annual report and copies have been placed in the library of the House.
Lord Mayhew of Twysden asked Her Majesty's Government:
The Lord Chancellor: It would be invidious to name individual peers. I did not mean by "busloads" that buses were, literally, hired for the purpose. My meaning was that there was a co-ordinated effort to bring in Peers at a specific time in the evening not to take part in the Bill, but to vote on a procedural Motion to close down the House at about 11 pm, regardless of the wishes of Peers who had participated in the debate throughout the day to continue. I am sure that it was well understood that that was what I meant.
Viscount Brentford asked Her Majesty's Government:
The Lord Chancellor: A survey of lay magistrates (excluding those in the Duchy of Lancaster) conducted in 1997 indicated that 4.1 per cent. classified themselves as belonging to an ethnic minority. In both 1997 and 1998 the percentage of appointments from the ethnic minorities was 6.5 per cent. There are two stipendiary magistrates from ethnic minorities (2.12 per cent.).
Lord Lester of Herne Hill asked Her Majesty's Government:
The Lord Chancellor: The Judicial Studies Board has for many months been preparing a programme of human rights training for all full-time and part-time judges. Now that a date has been announced when the remaining provisions of the Act will come into force, it has been able to finalise the training timetable.
Lord Lester of Herne Hill asked Her Majesty's Government:
The Lord Chancellor: The noble Lord, Lord Williams of Mostyn, announced on 18 May, Official Report, WA 23, that the Government plan to bring the remaining provisions of the Human Rights Act 1998 into force on Monday 2 October 2000. The Judicial Studies Board is therefore able to confirm that the main programme of human rights training for all the full and part-time judiciary will be delivered between January and July 2000.
Lord Morris of Manchester asked Her Majesty's Government:
The Parliamentary Under-Secretary of State, Department of Health (Baroness Hayman): The final report of the Review of Prescribing, Supply and Administration of Medicines was issued for consultation and comment on 8 March. Comments have been requested by 7 June and we will be considering what action to take on the recommendations of Dr. Crown and her colleagues in the light of all of the comments received.
The Countess of Mar asked Her Majesty's Government:
Baroness Hayman: A letter will be sent to food authorities shortly outlining action to be taken in the event of a dairy herd losing its officially tuberculosis free status. More detailed guidance is being prepared for food authorities on this subject and should be available shortly. A copy of the letter and the guidance will be placed in the Library.
Earl Baldwin of Bewdley asked Her Majesty's Government:
Baroness Hayman: The White Paper will provide a broad policy statement. In the context of the noble Lord Jauncey's arguments as set out in pages 381, 382 and 384 of his Opinion we do not dissent from his Opinion about naturally occurring fluoride.
Lord Skelmersdale asked Her Majesty's Government:
Baroness Hayman: Further to my reply to the noble Lord on 21 April, column WA 160, the information requested is given in the table. This corrects the error that was given in a previous reply.
|United Kingdom Expenditure as a percentage of Gross Domestic Product
Baroness Blatch asked Her Majesty's Government:
The Parliamentary Under-Secretary of State, Department of the Environment, Transport and the Regions (Lord Whitty): The Secretary of State will issue a decision shortly.
The Earl of Clancarty asked Her Majesty's Government:
Lord Whitty: The London Regional Passengers Committee received a total of 927 representations from 1 April 1998 to 31 March 1999, in respect of London Underground. Eighty-two per cent. of these related to penalty fares.
Lord Kennet asked Her Majesty's Government:
Lord Whitty: The Deliberate Release Directive requires all Member States to ensure that there are measures to avoid adverse effects on human health and the environment, and the committee of competent authorities for the directive meets regularly to exchange information and experience on the implementation of the directive. This forum promotes harmonised implementation.
The appropriate control of the release and marketing of GMOs is decided on the basis of the environmental risk assessment. The lack of a common approach to risk assessment has been problematic in the implementation of the existing directive. The UK has consistently pressed for a common approach to help to ensure a thorough and harmonised appraisal of the risks that each GMO may pose to human health and the environment, and it has been an active participant in the competent authorities' meetings on this issue. The Commission has taken forward those discussions by incorporating the principles for risk assessment in its proposal for the amendment to the directive. Last December, EU Environment Ministers agreed to use the flexibility in the existing directive to implement without delay the principles for risk assessment and monitoring as agreed up till then by member states in the negotiations on the amendment. The UK has requested that the competent authorities exchange information at their next meeting on how these principles are being applied.
The enforcement of this directive is a matter for the European Commission. The UK, of course, fully supports accurate and effective implementation of all EC legislation.
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Customers who are outside of the EU are exempt from paying VAT. Once you enter the basket page the ex-vat prices will be shown.
Ultimateaddons® new sound limiting safe headphones have a fun and comfortable design for young children which are compatible with a wide range of 3.5mm electronic devices. The headphones have been designed to fit kids smaller heads. They have padded ear cushions and an adjustable expanding head band for extra comfort.
The cable is retractable with approx 1.2 metres length which is longer than most standard headphones, perfect for keeping the cable safe and hidden when not in use.
With a 3.5mm plug these are compatible with all music players that have a standard 3.5mm headphone socket, including Nintendo DS Devices, iPod, iPhone, MP3 players, portable DVD players, laptops, PC's, iPad, tablets & many more.
This is available in various animal designs, please select your preferred style while ordering.
Unlike many headphones available today, Ultimateaddons have designed these headphones to have a safe audio limit of 85dB to help protect your child's hearing. Allowing your child to listen to louder levels can risk damaging sensitive structures within the inner ear which could lead to hearing loss (Noise Induced Hearing Loss - NIHL).
The picture displays the Fluffy Bear headphones
These headphones are designed for children to suit smaller head size, making them more comfortable than your child wearing adult headphones. These headphones size is adjustable and the headband is flexible making them suit a wide range of child's headphones.
Generally these should suit most head size from approx 3 years and above.
The picture displays the Fluffy Bear headphones.
Ultimateaddons have designed these headphones too look adorable with their cute fluffy animal designs. With a range of animal designs you child can pick their favorite. Due to their soft fluffy design these headphones will also keep your child's ear cozy while they play on their tablet or electronic learning device.
The picture displays the Fluffy Rabbit headphones.
These headphones have been designed with a retractable approximately 1.2m long 3.5mm audio cable. The retractable cable allows the cable to be set at the correct length for your child's height, this will help prevent the cable being caught or tangled while in use. The 3.5mm audio jack is a universal design allowing you to use the headphones with a wide range of electronic devices including: tablets, electronic learning devices, mobile phones, MP3 / MP4 players, DVD players, laptops and any other device with a 3.5mm audio jack.
The picture displays the Fluffy Monkey headphones.
We currently offer these headphones in the following animal designs:
Fluffy Monkey
Fluffy Dog
Fluffy Bear
Fluffy Rabbit
1 x Ultimateaddons® Kids Fluffy Animal 3.5mm Retractable Headphones - Please make selection at checkout
We design in house to a high standard
30 day no quibble full money back Guarantee
12 months warranty
We control quality and production
Look For The Ultimateaddons® Logo
We design and manufacture to high standards and are confident with all of our product ranges. We are confident that you will be 100% satisfied with your Ultimateaddons® products.


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ASPAP joins Center for Asian Integrity
In its continuing mission to link with other organizations involved in advocating good governance, ASPAP joined hands with the Center for Asian Integrity (CAI), becoming the consortium's newest member.
On January 20, 2010, ASPAP president Dr. Grace Gorospe-Jamon met with the Ombudsman to sign a Memorandum of Agreement (MOA) formalizing the membership of ASPAP into the CAI. The Center for Asian Integrity is a regional group involved in providing education, training, and research supporting the advocacy of integrity, accountability and institutional development in government. ASPAP, as an association of over 120 schools of public administration and governance in the Philippines, was a welcome addition to the CAI partners. Other partners include the Office of the Ombudsman, the National College of Public Administration and Governance (NCPAG), the Development Academy of the Philippines (DAP) and the Institute for Ethics Governance and Law in Griffith University (IEGL).
In sharing common goals, ASPAP will be working with other partners in the CAI to promote integrity and accountability in both public administration education and in its own network of LGU and CSO partners.


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2012 Chevy Suburban LT 4WD - $13500
Excellent conditioned Chevy Suburban 4WD for sale. Vehicle was used in a limo company so it is in great physical and mechanical condition. All maintenance records available. NO ACCIDENTS!
NADA value $21,150. Priced to sell!
4WD - equipped with 4 Blizzak Snow Tires
Fixed Running Boards
Luggage Rack
Towing/Camper Package
Hermes Worldwide, Inc. is offering:
Contact them for details at:
Details can also be found Here
New Feature for current VLA members;
Classified advertisements listed in "News" category tab. Contact email@example.com for advertising details
It is our desire, for our members of the Colorado Limousine Association, to provide relevant answers to industry questions. We would ask that members send their questions directly to executive director Philip Jagiela at: firstname.lastname@example.com These questions will be forwarded to the executive board to craft a proper reply. These answers will be shared during our regular membership meetings. For time and dates, view the events section on our website.
We want to know your thoughts on the new, dynamic, information packed CLA website. This, along with our new logo, are just some of the things your executive board have been working on. We now have the ability to provide real time industry relevant information. Have something to share? We want to hear from you as this is your association!
Copyright © 2017. Colorado Limousine Association.
All Rights Reserved.


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Category Archives: Contests
{Day 1: 30 for 30 Remix Challenge}
So far so good! 🙂 Today I started Day 1 of the 30 for 30 Remix Challenge. I wore my Seven Jeans, a green 3/4 length jersey tee and a navy jersey cardigan with my Kenzie flats. I wore this … Continue reading
Posted in Contests, Inexpensive, Style Tagged blogs, clothes, contests, style Leave a comment
{30 for 30 Remix Challenge}
Let's add a little clothing challenge to the list of contests I've entered, shall we? My good friend from Michigan State University (GO GREEN!), Vanessa teamed up with her good friend and fellow blogger, Kara at Everyday in Stilettos to challenge the … Continue reading
{happy boy}
I'm so excited for another fun photography contest to begin a new month (well, almost)! Here is my favorite image I took in the month of January! Since Jackson has become pretty mobile over the past few weeks, it's gotten … Continue reading
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{Say AHHH!}
While sipping my morning coffee, (Folgers with some caramel creamer, yum!), I stumbled across a fun contest to enter on Facebook. If you haven't "liked" I Heart Faces yet, it's a must! They give you awesome tips and ideas, not … Continue reading
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TSNPDCL AE Exam Result 2015 Telangana State NPDCL Assistant Engineer Result 2015 Check TSNPDCL 08 Nov AE Exam Result 2015 latest TSNPDCL AE Exam Result 2015 Interview dates updates
TSNPDCL Assistant Engineer Result 2015
LATEST UPDATE dated 24.10.2017 : TSNPDCL has released the Hall Ticket No. of the Candidates Whose Document Re- verification is Being Done on 23 & 24 Oct 2017…….Check The Detailed Info. through the Official notice Given Below,…..
Click Here to Download Re-Documentation for the Candidates 2017
TSNPDCL has uploaded Answer Keys for Assistant Engineer Exam 2015. Candidates can Download their Respective Set wise Answer Keys from the link provided below…..
Click Here to Download TSNPDCL Assistant Engineer Exam Answer Key 2015 : Released NOW
Northern Power Distribution Company of Telangana Ltd (TSNPDCL) has been conducted a written examination for the recruitment to 164 posts of Assistant Engineer (Electrical, Civil and CS/IT). A written exam has been conducted by Telangana State NPDCL for Assistant Engineer As on 08 Nov 2015.
Its All known the Written test conducted in a 2 part In which Part A related to Respective Discipline & Part B Related to General Awareness & Numerical Ability. The exam totally Depend upon multiple Choice Question & Time duration allotted 02.00 Hours i.e 120 Minutes.
TSNPDCL (Telangana State Northern Power Distribution Company Ltd.) Will be declare result of Assistant Engineer Exam soon……All the Candidates check your result with the help of official Site…….The Result will not be declare at present so all the candidates keep patience regarding their result & touch with us for more latest updates………..
The Result of this exam has been declared by the Telangana State Commission. So we request to all the candidates those appear in the written test they check your Result regularly with the help of www.jobriya.in. Candidates may also bookmark this page for more latest updates.
Merit List:- Merit list prepared by the commission on the basis of Written test & Interview Marks. Those Candidates are comes under Merit list They are finally Selected.
Selection Procedure:- The final Selection of Candidates based upon-
The Final Selection of Candidates based upon the written test & Interview Basis.
Those Candidates are Qualified in the written test & they are comes under Merit List. They are Eligible for the Final Selection.
All the candidates they can check your result with the help of below link-
Click here to check TSNPDCL Assistant Engineer Result 2015 :- Declared NOW
All the candidates check your result with the help of as above direct link. This link is very necessary for check Assistant Engineer result.
Click here to know more information
All the Candidates Please touch with us for daily more update news. If Candidates have any query regarding this post you can also drop your comment in comment box our representative team will give back proper response soon.


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A holiday about fried foods -- that's a holiday I can get behind.
Saturday, December 4, 2010
Happy Hanukah
Because there is nothing James likes quite so much as fried potatoes and it's that time of year I grated some potatoes and made a batch of latkes (potato pancakes) for his dinner. Tradition be damned I wiped them up in the food processor. I grated 3 russet potatoes and 1 onion, Then in a bowl I mixed in two eggs and about 3/4 cup of mazoh meal (I just happened to have it otherwise I would have used flour) and a good bit of salt and pepper. I shallow fried the little pancakes in peanut oil until browned on both sides and served them with a dollop of homemade applesauce (4 chopped peeled apples, 1/4 cup of sugar , 1 tsp of cinnamon and 3/4 cup water cooked in a covered saucepan for about 15 minutes and then puréed),
Posted by Dinner Diva at 7:08 PM
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Written by radiologists but for clinicians, and meant for consultation in the "heat of battle" (the busy—sometimes hectic—clinical setting), this one-of-a-kind little book guides you through the most cost-effective and direct imaging route to a diagnosis. Unlike all other books by radiologists, it does not try to teach image interpretation. Rather, covering 65 common clinical problems, from GI bleed, to Pulmonary Embolus, to Myocardial Ischemia, to Stroke, The Clinicians's Guide incorporates all available technologies—Multi-detector CT, MR, CT angiography, MR angiography, PET, and combined PET/CT— to help clinicians get the answers they need.
Reviewer:Julia A Drose, BA,RDMS,RDCS,RVT(University of Colorado Health Sciences Center)
Description:Just as the title implies, this book provides cost-effective imaging protocols for a variety of suspected diagnoses. Its intent is not to guide clinicians towards the least expensive procedure, but rather to the imaging modality most likely to answer their questions in the most cost-effective manner.
Purpose:This is a very timely reference, providing clinicians with protocols to aid in choosing the correct imaging modality for a specific disease process. Clinical problems are analyzed in terms of the most cost-effective, direct, and efficient route to diagnosis. I think most clinicians will find this a useful tool that can be consulted on a problem-by-problem basis.
Audience:The book is geared for any clinician needing to order a diagnostic study. It correctly assumes that a complete knowledge of all imaging modalities available is beyond the scope of the already overburdened clinician. It will also be a very useful reference for residents of any specialty, medical students, physician assistants, and nurse practitioners. Even subspecialty radiologists will appreciate the information on the appropriateness of procedures outside their areas of expertise.
Features:The book provides a recommendation for the most appropriate imaging tests for a variety of diagnoses. It is broken down into sections such as gastrointestinal, genitourinary, chest, central nervous system, musculoskeletal, and cardiovascular problems. The reader can go to the section about a particular disease process and find an algorithm for how the imaging work-up should proceed. Although there are not many images in the book, the information is very useful and thorough.
Assessment:All in the medical field will find this a useful and unique reference. Anyone currently working in radiology knows how much time is spent trying to inform clinicians about the most appropriate test to answer their clinical suspicions. I do not know of any similar reference currently available.


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Getting Ready: What we're studying, vocabulary cards, Making Pockets, White Board, Spice Box, Organizing Supplies, Little Lockers EDITED New find in 2009, White Board #2,
• It's All Greek To Me
• Composer Poster
Week 1: Our First Day, Time Line, Days of Creation,
Week 2: Celebrating Sabbath, Noah's Ark, Easy Homeschool Desk, Week 2 Highlights
Week 3: Books of the Bible, Shofar So Good
Week 4: Highlights, There's No Escape
Week 5: Pyramids, Building A Booth, Manna & Quail, Week 5 Highlights
Weeks 6 and 7: Highlights
Week 8: Highlights,
Week 9: Day One, Egyptian Housing,
Week 10: School?,
Week 11: Highlights including the Hyksos invasion, the Code of Hammurabi and Queen Hatsheput
Week 12: Plague of Frogs, Froggy Lessons Learned, Highlights
Week 13: Plague of Boils, Highlights
Week 14: What Is It?, Highlights
Week 15: Highlights (Tabernacle)
Week 16: Highlights
Week 17: Highlights, Barbie's Bungee Bumble
Week 18: Highlights
Week 19: Highlights
Week 20: Highlights
Week 21: Saturday Science Fun
Week 22: pending
Week 23: pending
Week 24: Intermediate Language Lesson #215, Chicken Livers, Enzymes and FIRE!, Science Montage #1, Breathe In, Breathe Out
Weeks 25-34: pending(I was injured at the end of the last school year and wasn't able to post those weeks. If you have a question about a particular week in CtG I would be more than happy to either answer or go back and post what we did for the missing week. I hope to be able to fill in these blanks... some day :)


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Birth Date: March 1, 1973
Year Started Driving: 2000
Hometown: Dewberry, Alberta
WPCA Championship Final Heat Qualifications: 2
Wins: 0
World Professional Standings
Major Awards And Victories
Personal Information
Vern proved in 2016 that he is certainly one of chuckwagon racing's very best. In just his second start on the WPCA Pro Tour, Vern captured his first WPCA show championship when he took the Ashley Richards Memorial Presented By Dakota Dunes Casino in Saskatoon. For the second consecutive year, he made the championship final heat at the Calgary Stampede GMC Rangeland Derby, and his horse "POWER" was named Champion Outriding Horse on the Calgary Stampede Equine Outfit of Excellence. Vern posted 22 top ten runs including 3 first place runs and 12 runs that also cracked the top five. Vern had top ten overall finishes in five shows, and in addition to the win at Saskatoon, a runner-up finish at Guy Weadick Days was his best of the year. Prior to joining the WPCA in 2016, Vern had a prosperous career on the Canadian Professional Chuckwagon Association (CPCA) circuit, where he was a four-time CPCA Champion Driver, was the CPCA's High Point Driver in 2012, won 11 CPCA show championships, and was the CPCA's Most Improved Driver in 2004. Vern qualified for the championship dash for the CPCA Championship four consecutive year, and eight times in eleven years. Vern works as a carpenter in the off season and enjoys sleigh rides, fishing, hunting, driving his Percheron Team, and going to the rink with the kids. Vern and Lisa Bensmiller have seven children - Brett, Brendan, Cruise, Paynton, August, Sienna and Madelyn - and make their home in Dewberry, Alberta.
© World Professional Chuckwagon Association


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Here is a page with pictures of hairstyles for women over 50 including short hairstyles. Scroll down the page and click on the thumbnails.
You can find a huge number of different hairstyles for women on the internet (there are even many websites dedicated to women's hairstyles). For example www.hair.becomegorgeous.com/stylish_haircuts/hairstyles_for_ has a range of hairstyles and tips you could consider. Do a Google search on "hairstyles for women over 50" and you'll get plenty of … Read more


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Get a free shipping quote.
Meet Babe! This young mare has a good mind. She is built like a horse (not a pony) and has no trouble riding with the full size horses on the trails! Babe will w/t/c. She has been around the barrels and over low jumps. She is not 'spooky.' Stands to be saddled and bridled. Rides bareback. Loads, hauls, bathes and ties. No barn vices to this mare. Stands 13.3 hands and 5 years old. Sound, healthy, UTD on farrier care and deworming. Good home only, NO BREEDERS. For best response please CALL: 740 601 2752 Additional pics at CopperHorseCrusade.com
Many of the horses offered for sale are horses pulled from the Sugar Creek kill sale. Unfortunately lots of good horses end up there through no fault of their own. Every effort is made to represent horses in an honest manner - this provides the best chance of matching them with the appropriate home/rider. Mares will not be sold to those intending to breed - if you want a baby I will get you one from the kill pen!... (read more)
Avoid Scams and Fraud - Potential areas of fraud: wire transfer, moneygrams, money orders, cashier checks, shipping, escrow, "transaction protection", "guarantee". Check out the Buyer Safety section for more info.


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This document provides guidance in period en procedures in Release 12 for Oracle Payables, Oracle Purchasing, Oracle Inventory, Oracle Order Management, Oracle Receivables, Oracle Assets, Oracle Projects, Oracle Cash Management, Oracle Treasury and General Ledger. It is intended to be generic and doesn't relate to a specific organization
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text: Cecil Hills High School has an outstanding reputation for quality teaching and learning, firm but fair welfare and discipline policies, high uniform standards, clear, consistent high expectations and being at the forefront of education in e-learning, assessment and transition programs. The school community has developed five statements that reflect our school purpose: Our school endeavours to: "encourage students to excel in academic, sporting and creative endeavours; "encourage students to develop self- confidence, independence and a healthy self-esteem; "provide students with opportunities to expand leadership qualities and enhance social skills; "foster responsible conduct and pride in personal appearance; and "encourage and develop in students an understanding that they have a responsibility to learn to achieve success". Our school motto of 'We believe in success' is the cornerstone of what the school can offer to all students who do their best. This is supported by an energetic, professional and highly motivated staff. Our values of success, achievement and support underpin our belief that all children have a right to learn and, most importantly, have a responsibility to learn.


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I'm a traveling pilot and I try to stay at Club Carlson hotels as much as I can and this was one of the best Country Inns I've been to. They're close to some good food, local pubs, and a nice river walk. The restaurant in the hotel is okay. I'd go down to Philips ave. for a bite to eat. The staff is very friendly and the breakfast in the morning is pretty standard.
- Official Description (provided by the hotel):
- Guests will find the Country Inn & Suites in Sioux Falls, SD conveniently located in the heart of downtown, near Falls Park and the business district. Your stay in Sioux Falls will be stress-free thanks to our helpful services, including a heated indoor pool and whirlpool, complimentary high-speed Internet access and an on-site restaurant. Situated in downtown Sioux Falls, our hotel's location makes it easy for guests to visit the Old Courthouse Museum, the Sioux Falls Arena and Convention Center, the Washington Pavilion of Arts & Science and the Great Plains Zoo. Reserve your room online today and discover all the great benefits of the Country Inn & Suites in Sioux Falls, SD. ... more less
- Reservation Options:
- TripAdvisor is proud to partner with Kognitiv US Corp, Priceline, Carlson, Expedia, Booking.com, Travelocity, Hotels.com, Orbitz, Hotwire, Cancelon, getaroom.com and Cheap Tickets so you can book your Country Inn & Suites By Carlson, Sioux Falls reservations with confidence. We help millions of travelers each month to find the perfect hotel for both vacation and business trips, always with the best discounts and special offers.
- Also Known As:
- Country Inn And Suites By Carlson, Sioux Falls
- Country Inn & Suites By Carlson, Sioux Falls Hotel Sioux Falls
- Country Inn Sioux Falls
- Sioux Falls Country Inn


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12 mm, 4-Axis Opposed Gang Tool Automatic Lathe
Tsugami High Performance, Economical Price, 4-Axis Swiss Type Lathe
The Tsugami B0124-II Swiss Style Automatic Lathe uses the same rugged framework as the B0123-II, but adds a back spindle and 4 fixed tools to the configuration. This 4-axis turning center has basic back spindle capabilities along the Z2-axis and is able to eliminate many secondary operations. This convertible Swiss style lathe features Tsugami's time-tested sliding headstock technology - the fastest and most efficient way to cut small parts.
Economically priced like other B0 machines, the B0124-II turning center includes many high-end features such as Tsugami's gang type tool post, rigid cast iron frame, robust 12,000 rpm main and sub-spindle speed and a full NC package. This CNC automatic lathe offers a total of 17 tool positions: 9 OD tool positions and 8 fixed positions for flexible 4-axis machining.
Key Advantages Include:
- Enhanced 4-axis Swiss Style Lathe at minimal investment cost
- Back Spindle Capability - Spindle plus 4 fixed tool positions
- 17 Total Tool Positions - 9 OD + 4 fixed front and 4 fixed rear
- 170 mm Stroke, 45 mm when used in chucker mode
- Rapid Traverse Rate of 32 m/min - shortens idle and cycle times
- Enriched NC Functions Standard - tool nose radius compensation, chamfering and corner rounding and cutoff detection, plus many more...
- Fanuc 0i-TD CNC Control
The Tsugami B0124-II is CONVERTIBLE and may be run as a traditional sliding headstock Swiss Style Lathe using the guide bushing or run without the guide bushing with the addition of an optional chucker kit. When run as a chucker the turning center can use drawn bar stock instead of centerless ground stock, dramatically reducing remnant size and increasing shop flexibility.
|Maximum Bar Stock
|12 mm
|# Axes
|Sliding Headstock / Guide Bushing
|CONVERTIBLE: Run w/o Guide Bushing (chucker)
|Max Length: with Guide Bushing
Max Length: w/o Guide Bushing
|170 mm, 6.69"
45 mm, 1.77"
|# Tool Positions (std / max)
|# Live Tool Positions (std / max)
|FANUC 0i-TD
|Main Spindle Speed
|200 – 12,000 rpm
|Sub Spindle Speed
|200 - 12,000 rpm
|Live Tool Speed
|Main Spindle Motor
|1.5 / 2.2 kW
|3,086 lbs., 1,400 kg
|Footprint: W x D x H
|64.5" x 40.7" x 66.9"; 1,640 × 1,035 × 1,700 mm