Betekenis van:
capital gains tax

Voorbeeldzinnen

1. If there is trade income, all capital gains are taxable and also subject to trade tax.
2. The Portuguese authorities summarise developments in corporation tax on capital gains in Portugal as follows:
3. In contrast, capital gains are generally chargeable to corporation tax in the United Kingdom.
4. Assets revaluations would normally be taxable events as far as capital gains are realised and increased tax values recognised.
5. The Commission understands that to facilitate the taxation of capital gains, the national legislator may apply a substitute tax at a more convenient rate than the ordinary tax.
6. Thus, a lower substitute tax on the gains realised from company reorganisations could be justified in principle as a technical measure to facilitate capital gain recognition.
7. From 1993 reinvested capital gains received preferential tax treatment, provided they derived from tangible fixed assets or shares held by holding companies (SGPS).
8. As a result, the income from sales of land sites to Tieliikelaitos is now subject to the standard tax on capital gains.
9. Pursuant to Article 7(2) of Law 218/1990, the capital gains realised from the contribution of banking assets were not fiscally recognised to ensure tax neutrality.
10. According to BNP, the exemption from capital gains tax was designed so as not to negate the advantage linked to the tax deferment in the event of early exercise of the purchase option by the user.
11. The Portuguese authorities further argue that under Portuguese tax relief legislation reinvested capital gains receive preferential tax treatment, provided they derive from tangible fixed assets or shares held by holding companies.
12. As far as the exemption from transfer capital gains tax was concerned, CNCE pointed out that the possibility of requesting it resulted from the overall structure of the French tax system and could not therefore be classified as state aid.
13. The UK authorities first submit that this ratio is irrelevant. They argue that rates are a tax on the value of property, not a tax on receipts, profits or capital gains.
14. The exemption from transfer capital gains tax was justified by the need to maintain the cash flow advantage resulting from the first component of Article 39 CA of the General Tax Code.
15. Capital gains are defined as the full difference between the real values (the fair market value) of the assets and liabilities transferred and their values for tax purposes (tax basis), irrespective of any specific definition of values under domestic laws.